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  • 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
  • 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
  • Commission v Belgium
    Directive 69/335/EEC – Indirect taxes on the raising of capital – Tax on stock exchange transactions – Tax on the delivery of bearer securities.
    January 15 2004
  • Staatssecretaris van Financiën v D Lipjes
    Sixth VAT Directive – Transitional arrangements for trade between member states – Supply of services – Intermediary services in intra-Community acquisitions of goods – Place where the service is performed – Interpretation of Article 28b(E)(3).
    January 13 2004
  • Germany launches tax amnesty
    A tax amnesty designed to repatriate billions of Euros in Germany came into force on January 1 2004. Investors will face a 25% tax rate on assets repatriated by the end of 2004 compared to the 48% tax rate they would have ordinarily faced.
    January 11 2004
  • GSK fights $5.2 billion in back taxes
    GlaxoSmithKline (GSK), the world’s second-largest pharmaceutical multinational, has rejected a claim from the US Internal Revenue Service (IRS) that the group owes $2.7 billion in back taxes and $2.5 billion in interest
    January 11 2004
  • China promises equal tax treatment to domestic and foreign firms
    The Chinese government has promised equal tax treatment for domestic and foreign-funded enterprises as part of its wide-ranging tax reform programme. In 2004 the government plans changes to value-added tax and corporate income tax.
    January 11 2004
  • Chinese update: Closer economic partnership with Hong Kong takes shape
    Three months after the landmark signing of the Closer Economic Partnership Arrangement (CEPA) between Hong Kong and China, the two governments have signed six annexes further clarifying the terms of the arrangement
    January 11 2004
  • Chadbourne & Parke expands in Poland
    US law firm Chadbourne & Parke hired, on January 5 2004, five tax lawyers from Altheimer & Gray in Poland, which will join the EU with nine other countries on May 1 2004
    January 11 2004
  • Peru increases corporate tax rate
    The government of Peru announced an increase in the corporate tax rate on December 18 2003. Corporation tax was increased from 27% to 30% as of January 1 2004.
    January 11 2004
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