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  • Indian update: National Tax Tribunals set up
    The law for setting up National Tax Tribunals (NTT) was promulgated recently to dispose of tax cases faster
    December 07 2003
  • New incentives in Irish Budget
    The Irish government announced fresh tax measures designed to attract international business in its Budget statement on December 3 2003
    December 07 2003
  • US inbound update: Pricing related-party services
    The proposed section 482 services regulations change many aspects of the transfer pricing regulations for related-party services and the ownership of intangible property
    December 07 2003
  • Ernst & Young loses senior partner to Smart and Associates
    Smart and Associates has poached John Stine, a senior tax partner from Ernst & Young in the US
    December 07 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
  • 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. If both countries ratify it before December 31 2004, the new treaty would generally have effect as of January 1 2005.
    December 01 2003
  • What the new Budget offers
    For more than 50 years successive Irish governments have used targeted fiscal measures to attract and retain international investment in Ireland. It is clear from Budget 2004, which was approved by the Irish parliament on December 3 2003, that this strategy continues to be the cornerstone of Irish government policy in relation to foreign direct investment.
    December 01 2003
  • National Tax Tribunals set up
    The law for setting up National Tax Tribunals (NTT) was promulgated recently to dispose of tax cases faster. NTT will hear appeals against orders of the second level appellate authorities, previously heard by High Courts. Appeals against NTT's orders can be made to the Supreme Court of India.
    December 01 2003
  • Expatriate deal signed with the UK
    The Australian and UK governments signed a new Double Tax Agreement on 21 August 2003, replacing the existing agreement. The new agreement includes changes that will impact on the taxation of expatriates moving between Australia and the UK. For Australia, the earliest the new agreement can apply will be:
    December 01 2003
  • How Vietnam taxes foreign-invested enterprises
    Richard Irwin of PricewaterhouseCoopers reveals a changing tax-landscape for multinationals investing in the country
    December 01 2003
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