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  • 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
  • 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
  • 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
  • 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
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