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  • Argentinian update: New thin-capitalization rules released
    Argentina has recently launched new thin-capitalization rules by reforming the Income Tax Law, effective October 22 2003
    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
  • 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
  • UK update: Chancellor rejects tax harmonization
    Gordon Brown, Chancellor of the Exchequer, has made it clear in speeches and newspaper articles that the UK will resist proposals to harmonize direct tax regimes across the EU
    January 18 2004
  • Chinese update: Closer economic partnership with Hong Kong takes shape
    Four months or so 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 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
  • Australian update: Expatriate deal signed with the UK
    The Australian and UK governments signed a new Double Tax Agreement on August 21 2003, replacing the existing agreement
    January 11 2004
  • EY Law loses tax talent in France
    Thierry Pons, co-head of the banking and finance department at EY Law (affiliated law firm of HSD Ernst & Young in France) joined Lefèvre Pelletier & associés as a partner on January 1 2004. He was accompanied by two associates and will continue to develop his tax practice in the areas of banking and finance, financial instruments, capital markets and international tax.
    January 11 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
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