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  • Canada reduces corporate tax burden
    The general rate of corporate tax in Canada fell from 23% to 21% on January 1 2004 as part of a larger programme of tax cuts begun in 2000 when the corporate tax rate was 28%. The Canadian government also reduced the corporate tax rate on resource income from 27% to 26%.
    January 11 2004
  • Brazil approves changes to social security taxes
    Brazil's Senate on December 22 2003 approved Provisional Measure 135, which changes COFINS (the contribution for the financing of social security, levied on gross receipts) into a non-cumulative tax and increases its rate to 7.6%.
    January 11 2004
  • Yukos formally charged with tax evasion
    Russia's tax authorities stepped up pressure on Yukos by formally charging the country's largest oil producer with tax evasion on December 30 2003. The company is alleged to have avoided $3.3 billion in taxes.
    January 11 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
  • EU eyes shift in VAT rules for services
    The European Commission on December 23 2003 proposed shifting the place of supply of services for value-added tax (VAT) purposes from where the supplier is established to where the customer is located. The move is intended to avoid trade distortions within the European Union's internal market and simplify the application of VAT to services acquired by businesses.
    January 11 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. The guidance provides a set of best practices to ensure that tax advisers adhere to the highest ethical standards and inform their clients of any potential risks in certain tax transactions.
    January 11 2004
  • Berwin Leighton Paisner hires Weil Gotshal partner
    Gary Richards, formerly of US law firm Weil Gotshal & Manges, joined Berwin Leighton Paisner (BLP) as a corporate tax partner on January 5 2004
    January 11 2004
  • Indian business process outsourcing tax exemption clarified
    The Indian government has clarified which business process outsourcing (BPO) activities are tax-exempt for foreign companies in India
    January 11 2004
  • EU update: European Commission surveys future EU members
    In November 2003 the European Commission issued its latest comprehensive monitoring report on the state of preparedness for EU membership
    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
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