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  • Spain offers tax-friendly Tier One products
    Spain has introduced a new tax and regulatory regime to deal with foreign capital movement. Carlos Albiñana of Allen & Overy believes the law could be strengthened
    February 01 2004
  • Brazil increases capital gains tax on tax havens
    The government of Brazil has added a section to its provisional measure 135 that increased the rate from 15% to 25% on capital gains earned by a resident or a party domiciled in a low-tax jurisdiction. The rate increase took effect on 1 January 2004
    February 01 2004
  • Mexican update: Taxpayers encouraged to donate not destroy
    The regulations published on October 17 2003 in the Official Gazette for Mexico contained new regulations to the Mexican Income Tax Law (MITL) which repealed and replaced the regulations previously published in 1984
    January 25 2004
  • Brazil slashes excise tax on capital goods
    President Luiz Inacio Lula da Silva signed a Decree on January 15 2004, cutting excise tax on capital goods, including machinery and equipment by up to 33%
    January 25 2004
  • UN calls for new international tax body
    A UN meeting of tax experts has proposed setting up a new body covering international tax called the UN Fiscal Committee
    January 25 2004
  • Saudi Arabia cuts company tax rate by one-third
    The government of the Kingdom of Saudi Arabia has approved a new income tax bill which cuts the corporate tax rate on foreign investors from 30% to 20%
    January 25 2004
  • Treasury hits out at abusive transactions
    Tax leasing fiddles are costing the US almost $34 billion over 10 years, according to Pamela Olson, assistant treasury secretary for tax policy
    January 25 2004
  • Japanese update: What the US tax treaty offers
    On November 7 2003 (Japan time), the Japanese ambassador to the US and the US secretary of the treasury signed a new income tax treaty
    January 25 2004
  • Tax uncertainty clouds UK film industry
    The UK film industry enjoyed a record year of growth in 2003, thanks to the section 48 tax incentives. The tax break, introduced in 1997, allows 100% tax relief on production costs and script development. But the present system is to be scrapped in 2005, leaving an uncertain future for the industry.
    January 18 2004
  • Vietnam plans tax exemption for foreign investors
    The government of Vietnam plans to exempt foreign investors from paying taxes on profits transferred abroad. The plans announced on January 8 2004 are designed to encourage more foreign direct investment into the country and could be submitted to parliament for approval by the end of 2004.
    January 18 2004
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