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  • Czech Republic to cut corporate tax
    The Czech parliament on December 2 2003 approved gradual tax cuts that will reduce the corporate income tax rate from 31% to 24% by 2006.
    December 07 2003
  • Italy introduces new corporate tax
    The Italian government enacted legislation reducing corporate income tax from 34% to 33% on November 27 2003. The new tax regime also includes thin capitalization provisions and an exemption from the corporate tax base of capital gains and losses arising from the sale of corporate shares.
    December 07 2003
  • Indian update: National Tax Tribunals set up
    The law for setting up National Tax Tribunals (NTT) was promulgated recently to dispose of tax cases faster
    December 07 2003
  • US inbound update: Pricing related-party services
    The proposed section 482 services regulations change many aspects of the transfer pricing regulations for related-party services and the ownership of intangible property
    December 07 2003
  • IRS trials electronic dispute resolution
    A number of tax professionals in the US are taking part in IRS trials to introduce an internet-based electronic dispute resolution system to reduce the time and costs in settling taxpayer disputes.
    December 07 2003
  • China to introduce advance pricing agreements
    The People's Republic of China expects to release an advanced pricing agreement (APA) programme by the end of 2003
    December 07 2003
  • Ernst & Young loses senior partner to Smart and Associates
    Smart and Associates has poached John Stine, a senior tax partner from Ernst & Young in the US
    December 07 2003
  • Argentine update: New thin-capitalization rules released
    Argentina has recently launched new thin-capitalization rules by reforming the Income Tax Law, effective October 22 2003
    December 07 2003
  • Masons allies with ELP in India
    UK law firm Masons has teamed up with the Bombay-based tax boutique ELP to service their clients in India. Masons is specifically targeting public-private partnership work with the move.
    December 07 2003
  • Denmark to close tax loophole
    The Danish government has drafted legislation to put an end to tax-planning schemes used by Danish multinationals that result in a tax-free transfer of assets held by foreign subsidiaries
    December 07 2003
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