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  • 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
  • Norwegian update: Why withholding tax conflicts with the EU agreement
    The Oslo County Court has found that the withholding tax Norway levies on dividends paid to foreign shareholders conflicts with the EU rule on free movement of capital
    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
  • 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
  • Hong Kong committed to low tax
    Henry Tang, the financial secretary of Hong Kong, confirmed he will not raise taxes in 2004. Tang assured the business community that the government would not deviate from the territory's traditional low-tax environment, despite an increasing Budget deficit.
    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
  • 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
  • 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
  • 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
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