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  • Congress delays ETI Act repeal until 2004
    U.S. congressional leaders said on November 18 that they are not planning to complete work on legislation to replace the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (ETI Act) before they leave the end of the year. The European Union has given the Congress until March 1 2004 to repeal the ETI Act before it imposes trade sanctions on US industries.
    November 23 2003
  • Blair appeases UK industry over EU tax pressure
    UK Prime Minister Tony Blair insisted the EU would not be a threat to the UK's so-called low-tax status. Addressing the Confederation of British Industry Blair insisted he would not bow to pressure from the EU to harmonize taxes.
    November 23 2003
  • France to offer tax breaks to expatriate executives
    The French government announced plans on November 17 2003 to offer five-year tax breaks to foreign corporate executives. The move is intended to promote France's business environment and lure multinational companies from other countries.
    November 23 2003
  • Companies to lose favourable tax treatment in Luxembourg
    Luxembourg’s ministry of finance has published a draft bill amending the law on certain tax-exempt holding companies
    November 23 2003
  • Brazil update: Export transactions can exclude social contributions
    Two Brazilian courts of first instance have issued important decisions relating to the application of the Brazilian social contribution on net income (CSLL) for income derived from export transactions
    November 23 2003
  • Kuwait scraps corporate income tax for foreign businesses
    The government of Kuwait announced a 10-year corporate income tax exemption for foreign business on November 16 2003. The tax exemption will begin from the date that businesses begin their commercial operations in the country and is designed to encourage foreign investment.
    November 23 2003
  • UK update: VAT victory for financial services outsourcing
    EDS has scored a victory in the Court of Appeal which, relying very heavily on European Court of Justice (ECJ) case law, has held that outsourced loan arrangement and execution services (in practical terms, representing the contact point between the bank and actual or potential customers) were exempt financial transactions
    November 23 2003
  • South Korea woos foreign business with tax reform proposals
    Falling levels of foreign direct investment have prompted South Korea’s government to propose significant changes to the country’s corporate tax regime
    November 23 2003
  • Ernst & Young loses US transfer pricing partner
    Ceteris, Inc, the independent transfer pricing boutique, has poached Sherif Assef, Ernst & Young’s financial services transfer pricing leader in New York
    November 23 2003
  • Ireland Update: A flurry of double taxation agreements
    Ireland now has double taxation agreements (DTAs) with 41 countries
    November 23 2003
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