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  • Sarbanes-Oxley drives transfer pricing moves
    Strong demand for transfer pricing services post-Sarbanes-Oxley legislation in the US continues to stir the delivery of such services, with another transfer pricing boutique springing up
    February 22 2004
  • Russia promotes UET and tax harmonization
    The Russian State Duma received the draft agreement creating the Unified Economic Territory (UET) on February 16 2004
    February 22 2004
  • US Outbound update: Treasury releases 2005 Budget proposals
    In January, the US Treasury Department released its Budget proposal for 2005 fiscal year. The Budget includes six proposals that relate particularly to outbound corporate and individual planning
    February 22 2004
  • Spanish update: New expatriate tax regime takes effect
    Spain has put a favourable tax regime in place for foreign employees assigned to the country, effective January 1 2004
    February 22 2004
  • US funds Tajik tax reforms
    The government of Tajikistan has accepted $1.3 billion from the US Agency for International Development to fund the reform of its tax system and introduce computerized taxpayer registration.
    February 22 2004
  • 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
    February 22 2004
  • Mexican update: Changes to tax-free mergers and demergers
    On January 1 2004 various reforms to the Mexican tax legislation were effective. The most significant changes approved by Congress were made to the Federal Fiscal Code (FFC), which was substantially modified. Almost all of the proposed substantive modifications to specific taxes were rejected so such taxes will remain in essence unchanged for 2004
    February 22 2004
  • Bush Budget to reform international tax
    The Bush Administration’s 2005 Budget proposal and the Treasury’s so-called Blue Book (General Explanations of the Administration’s Fiscal Year 2005 Revenue Proposals), both published in early February, seek to reform US international tax law in a number of ways
    February 22 2004
  • Israel reduces indirect taxes
    Benjamin Netanyahu, the Israeli finance minister announced plans on February 11 2004 to reduce value-added tax from 18% to 17% effective from March 1 and some customs duties and sales taxes effective immediately.
    February 22 2004
  • China clamps down on foreign oil and gas companies
    The Chinese State Administration of Taxation has issued a circular detailing tax obligations for foreign contractors in oil and gas fields. The circular relates to registration with tax authorities, official tax invoices, settling outstanding tax liabilities and income reporting.
    February 22 2004
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