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  • UK update: Chancellor rejects tax harmonization
    Gordon Brown, Chancellor of the Exchequer, has made it clear in speeches and newspaper articles that the UK will resist proposals to harmonize direct tax regimes across the EU
    January 18 2004
  • Korea offers project finance tax incentives
    The government of Korea unveiled plans to use tax incentives to encourage project finance activity on January 14 2004
    January 18 2004
  • Argentinian update: New thin-capitalization rules released
    Argentina has recently launched new thin-capitalization rules by reforming the Income Tax Law, effective October 22 2003
    January 18 2004
  • Brazil reduces industrial goods tax
    Brazilian President Luiz Inacio da Silva signed a decree on January 15 2004 cutting the country's industrial goods tax on capital goods by 30%. The move cuts the tax on most capital goods such as machinery and equipment from 5% to 3.5%.
    January 18 2004
  • China to overhaul tax system
    China will begin an overhaul of its tax system this year according to Xie Xuren, director of the State Administration of Taxation. The government will make changes to value-added tax (VAT), corporate income tax regimes and transfer pricing.
    January 18 2004
  • Hong Kong proposes amendments for taxation of hedge funds
    The government of Hong Kong published a long-awaited consultation paper on January 15 2004 on proposed tax amendments that will exempt offshore funds from profits tax. Interested parties have until February 13 2004 to respond to the proposals.
    January 18 2004
  • US Budget plan targets tax loophole to raise revenues
    The US Treasury and the IRS took fresh aim at corporate tax shelters in a bid to increase tax revenues by over $40 billion in its Budget plan announced on January 14 2004. Plans to crack down on leasing transactions could bring in $34 billion of the $40.3 billion projected revenue increase over ten years.
    January 18 2004
  • US law firms target UK tax market
    Dewey Ballantine launched a UK tax practice after poaching London-based Linklaters tax specialist David Blumenthal on January 14 2004
    January 18 2004
  • IRS tightens reins on tax advisers
    The US Treasury Department and the IRS issued guidance for tax advisers as part of their campaign against abusive tax avoidance transactions
    January 18 2004
  • Commission v Belgium
    Directive 69/335/EEC – Indirect taxes on the raising of capital – Tax on stock exchange transactions – Tax on the delivery of bearer securities.
    January 15 2004
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