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  • germanyupdate-diag-dec03jan04.gif
    Losses to survive indirect ownership change
    In late October 2003, Germany's highest tax court (the Bundesfinanzhof or Federal Tax Court) released a judgment holding that corporate net operating losses (NOL) continue to be deductible following indirect changes in the ownership of the loss corporation (judgment of August 20 2003 - IR 61/03). For prior discussion of the case and related NOL disallowance issues, see the article by Prinz zu Hohenlohe and Gruendig in International Tax Review (May 2003, page 25).
    December 01 2003
  • New Bill removes time limits for carrying forward losses
    The draft Finance Bill for 2004 provides for the carry forward of tax losses without any time limit. Accordingly, the distinction between ordinary losses, which can be carried forward for five years, and deemed deferred depreciation allowances, which can be carried forward with no time limit, will most likely no longer exist.
    December 01 2003
  • New foreign investment entity rules
    The fourth draft of the foreign investment entity legislation (FIE legislation) was released by the Canadian Department of Finance on October 30 2003 and generally adheres to the structure of earlier drafts. Certain major changes, and a host of technical revisions, have been adopted. The FIE legislation is to be effective for taxation years beginning after 2002.
    December 01 2003
  • European Commission surveys future EU members
    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.
    December 01 2003
  • How to manage transfer pricing risks
    Ernst & Young's Philip Anderson and Robert Miall reveal the findings from the firm's global transfer pricing survey revealing which firms are most at risk
    December 01 2003
  • czech-diagram1-dec03jan04.gif
    EU-bound Czech Republic releases new incentives
    Ton Kemp of Linklaters outlines how taxpayers can take advantage of the new reforms
    December 01 2003
  • OECD recommends cut in New Zealand corporate taxes
    New Zealand should implement a broad-based corporate tax cut according to the OECD's annual survey of the country released on December 10 2003. The survey also said the country's tax rates, while on par with OECD averages, may not be attractive enough to stimulate increased foreign direct investment.
    December 01 2003
  • Hong Kong and Belgium sign tax treaty
    Hong Kong signed an agreement for the avoidance of double taxation with Belgium on December 10 2003 in Hong Kong. The pact is the first income tax treaty Hong Kong has signed with a country other than the People's Republic of China.
    December 01 2003
  • US Treasury appoints new tax analyst
    The Treasury announced that Robert Carroll was appointed deputy assistant secretary for tax analysis on November 28 2003. Carroll will provide economic advice and analysis for the office of tax policy with regard to all aspects of the economics of federal taxation.
    December 01 2003
  • 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. If the ruling survives an appeal, other EU shareholders that have suffered withholding tax on dividend payments from Norwegian companies may be able to claim the withholding tax back.
    December 01 2003
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