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  • drinkwater-mar04.jpg
    UK Crown dependencies cut corporate tax rates
    Governments in the Isle of Man and the Channel Islands are moving towards 0% rates of corporate tax in response to EU and OECD pressure on harmful tax practices and to compete with each other for essential foreign direct investment.
    March 01 2004
  • Australian update: Tax consolidation: lost in transactions
    The new tax consolidation regime was to deliver simplicity and flexibility for business but a survey by PricewaterhouseCoopers Australia last year found that the environment for corporate transactions has become more, rather than less, complex
    February 29 2004
  • BDO Seidman cuts partners by 10%
    Second-tier, Chicago-based accounting firm BDO Seidman has announced a 10% reduction in partner numbers
    February 29 2004
  • US Outbound update: Ending the extraterritorial-income-tax regime
    It may be the beginning of the end for the 30-year battle over the extraterritorial-income-tax regime (ETI) and its predecessors
    February 29 2004
  • French update: Freedom of establishment trumps thin-capitalization rules
    On December 30 2003, the French Administrative Supreme Court rendered two important decisions with respect to French thin-capitalization rules
    February 29 2004
  • UK film goes under after tax change
    Filming on British production Tulip Fever has been cancelled because of an Inland Revenue clampdown on film partnerships. A press release issued on February 10 2004 said that partnership schemes (often used to fund UK films) manipulate tax relief to create claims for losses in excess of the capital at risk.
    February 29 2004
  • Bolkestein presses for unified EU corporate tax base
    EU taxation commissioner Frits Bolkestein has called for a handful of member states to press ahead with harmonizing their corporate tax base. The proposals are designed to increase fiscal transparency and to allow for easier comparison of company performance throughout the EU.
    February 29 2004
  • Tax controversy hits TPG results
    The Dutch postal and logistics group TPG had to delay the publication of its results on February 19 2004 because of a tax dispute involving a UK subsidiary. The dispute began in the late 1990s between a TPG-owned holding company and the UK Inland Revenue.
    February 29 2004
  • Time running out to ratify US-Japan treaty
    The US and Japanese governments need to ratify the double tax treaty the two countries by April 1 2004, to allow provisions on reduced withholding tax on dividends, interest and royalties to take effect from July 1 2004 rather than next year
    February 29 2004
  • Intel faces IRS tax probe
    The US IRS has begun an audit into Intel's 2001 and 2002 tax returns. The dispute centres on whether the microchip manufacturer is eligible for a tax credit designed to encourage manufacturing. While most of Intel's manufacturing operations are in the US, the company sends chips overseas for testing and assembly. The IRS argues that the overseas work constitutes manufacturing and makes Intel ineligible for the tax credit.
    February 29 2004
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