International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,117 results that match your search.33,117 results
  • Argentina has recently launched new thin-capitalization rules by reforming the Income Tax Law, effective October 22 2003
  • Dividends from qualified foreign corporations received by US non-corporate shareholders will benefit from maximum reduced income tax rate of 15%. Oscar Teunissen, Oren Penn, Steve Nauheim and Puneet Arora of PricewaterhouseCoopers explain how it works
  • The European Commission announced an investigation into the fiscal settlement between the Belgian government and UMICORE, an international metals and materials group, after the Belgian government allegedly waived a ?20 million ($24.5 million) VAT liability.
  • Irish law firm Matheson Ormsby Prentice has elected the head of its tax practice Liam Quirke as managing partner. Quirke will retain a fee-earning role and remain head of the tax practice when he takes the top job on January 1 2004.
  • Bernard du Plessis: Appreciates working in a strong transactional practice South African law firm Sonnenberg Hoffman Galombik (SHG) picked up four senior PricewaterhouseCoopers tax specialists on December 1 2003. Their arrival follows a move to SHG by a 17-strong KPMG tax team in September 2002.
  • Spain only needs minor changes in its tax law to carry out Directives on taxation of savings income (2003/48/EC) and of interest and royalty payments (2003/49/EC).
  • The Hong Kong SAR government is making agreements to avoid double taxation on income from international transportation operations with other countries and is developing Hong Kong as an international logistic centre. The latest agreement, on shipping operations, was signed with Norway in October 2003. It was the fifth of its kind and the second this year. Another was made with Germany earlier this year.
  • On October 31 2003 the Brazilian government issued Provisional Measure (PM) 135/2003, promoting changes to the COFINS tax regulations.
  • In November 2003 the European Commission issued its latest comprehensive monitoring report on the state of preparedness for EU membership. Most acceding countries should have no particular difficulty in meeting the taxation requirements upon accession on May 1 2004, but the European Commission requires enhanced efforts on the part of Estonia, Malta and Slovenia to meet their obligations as far as direct taxation in general is concerned.
  • Ton Kemp of Linklaters outlines how taxpayers can take advantage of the new reforms