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  • Staatssecretaris van Financiën v D Lipjes
    Sixth VAT Directive – Transitional arrangements for trade between member states – Supply of services – Intermediary services in intra-Community acquisitions of goods – Place where the service is performed – Interpretation of Article 28b(E)(3).
    January 13 2004
  • Australian update: Expatriate deal signed with the UK
    The Australian and UK governments signed a new Double Tax Agreement on August 21 2003, replacing the existing agreement
    January 11 2004
  • EY Law loses tax talent in France
    Thierry Pons, co-head of the banking and finance department at EY Law (affiliated law firm of HSD Ernst & Young in France) joined Lefèvre Pelletier & associés as a partner on January 1 2004. He was accompanied by two associates and will continue to develop his tax practice in the areas of banking and finance, financial instruments, capital markets and international tax.
    January 11 2004
  • Germany launches tax amnesty
    A tax amnesty designed to repatriate billions of Euros in Germany came into force on January 1 2004. Investors will face a 25% tax rate on assets repatriated by the end of 2004 compared to the 48% tax rate they would have ordinarily faced.
    January 11 2004
  • GSK fights $5.2 billion in back taxes
    GlaxoSmithKline (GSK), the world’s second-largest pharmaceutical multinational, 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
    January 11 2004
  • China promises equal tax treatment to domestic and foreign firms
    The Chinese government has promised equal tax treatment for domestic and foreign-funded enterprises as part of its wide-ranging tax reform programme. In 2004 the government plans changes to value-added tax and corporate income tax.
    January 11 2004
  • Chadbourne & Parke expands in Poland
    US law firm Chadbourne & Parke hired, on January 5 2004, five tax lawyers from Altheimer & Gray in Poland, which will join the EU with nine other countries on May 1 2004
    January 11 2004
  • Olson resigns from US Treasury
    Pamela Olson, assistant secretary of the treasury for tax policy, resigned her post on December 10 2003. Olson will continue in the post until after the budget for fiscal year 2005 to allow for a smooth transition.
    January 11 2004
  • Argentinean 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 11 2004
  • Chinese update: Closer economic partnership with Hong Kong takes shape
    Three months after the landmark signing of the Closer Economic Partnership Arrangement (CEPA) between Hong Kong and China, the two governments have signed six annexes further clarifying the terms of the arrangement
    January 11 2004
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