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  • Corporations to win from government tax plans
    The government has proposed generational changes to Australia's tax regime for both Australian resident and foreign multinationals. Alf Capito of Ernst & Young points out some of the benefits of the proposals
    February 01 2004
  • New tax set-up boosts quoted property investment
    The 2003 Finance Act created a favourable tax status for publicly quoted property investment companies in France. Philippe Royou of Simmons & Simmons believes the advantages of corporate tax exemption and a stock exchange listing may encourage other European countries to follow France's example
    February 01 2004
  • OECD delivers UK tax warning
    The OECD warned the UK government of the need for further fiscal action to avoid diminishing the credibility of its fiscal framework. In its annual review of the UK economy released on January 20 2004, the OECD raised concerns that the country could be in danger of breaching the 3% of GDP budget deficit limit (set out in the EU's Stability and Growth Pact) in 2005.
    February 01 2004
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    Whose transfer price is it anyway?
    Citigroup's global transfer pricing director, Richard M Goldberg asks where the arm's-length buck stops
    February 01 2004
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    What the UK Revenue-Customs merger could mean
    By Tim Brown and Joanna Klaentschi, tax investigations, PricewaterhouseCoopers in London
    February 01 2004
  • IRS appoints head of law enforcement
    The US IRS appointed Nancy Jardini as head of the agency's law enforcement division on January 20 2004. As chief of criminal investigation, Jardini will direct a nationwide staff of about 4,500 employees. She replaces David Palmer, who had the position from November 2002.
    February 01 2004
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    GSK fights $5.2 billion demand for back taxes
    Ted Keen: Pharmaceutical caompanies should use APA process GlaxoSmithKline (GSK), the world's second-largest pharmaceutical company, has rejected a claim from the US Internal Revenue Service (IRS) that the group owes $2.7 billion in back taxes and $2.5 billion in interest.
    February 01 2004
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    The impact of EU developments on member states' tax systems
    European law and member states’ corporate tax systems are at odds. Mark Persoff of Clifford Chance looks at recent events
    February 01 2004
  • UK law firms slapped with one-off tax bill
    A change in accounting standards will slap a one-off tax bill on UK law firms that could run into millions of pounds. From the beginning of 2004 law firms will have to account for work in progress at the billable value rather than cost, making taxable profits much higher.
    February 01 2004
  • New form for US corporate tax returns
    In an effort to increase the transparency of corporate tax return filings, the US Treasury and IRS on January 28 2004 released a new proposed draft form for use by certain corporate taxpayers. The new form affects corporations with total assets of $10 million or more and will help the IRS improve monitoring of corporate tax compliance.
    February 01 2004
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