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  • 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
  • China to overhaul tax system
    China will begin an overhaul of its tax system this year according to Xie Xuren, director of the State Administration of Taxation. The government will make changes to value-added tax (VAT), corporate income tax regimes and transfer pricing.
    January 18 2004
  • US Budget plan targets tax loophole to raise revenues
    The US Treasury and the IRS took fresh aim at corporate tax shelters in a bid to increase tax revenues by over $40 billion in its Budget plan announced on January 14 2004. Plans to crack down on leasing transactions could bring in $34 billion of the $40.3 billion projected revenue increase over ten years.
    January 18 2004
  • 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
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