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  • duplessis-dec03jan04.jpg
    PricewaterhouseCoopers loses tax team in South Africa
    Bernard du Plessis: Appreciates working in a strong transactional practice South African law firm Sonnenberg Hoffman Galombik (SHG) picked up four senior PricewaterhouseCoopers tax specialists on December 1 2003. Their arrival follows a move to SHG by a 17-strong KPMG tax team in September 2002.
    December 01 2003
  • Changes required to implement the latest EU Directives
    Spain only needs minor changes in its tax law to carry out Directives on taxation of savings income (2003/48/EC) and of interest and royalty payments (2003/49/EC).
    December 01 2003
  • Double tax agreements promote air and shipping
    The Hong Kong SAR government is making agreements to avoid double taxation on income from international transportation operations with other countries and is developing Hong Kong as an international logistic centre. The latest agreement, on shipping operations, was signed with Norway in October 2003. It was the fifth of its kind and the second this year. Another was made with Germany earlier this year.
    December 01 2003
  • New changes to the COFINS rules
    On October 31 2003 the Brazilian government issued Provisional Measure (PM) 135/2003, promoting changes to the COFINS tax regulations.
    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
  • 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
  • india-diag1-dec03jan04.gif
    How expatriates are taxed in India
    Vispi T Patel of Deloitte Haskins & Sells explains how expatriates are taxed after a key decision and legislative change
    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
  • Korea softens transfer pricing audit policy
    The Korean National Tax Service (NTS) announced on December 10 2003 it will only conduct transfer pricing audits of foreign-owned companies when there is a clear indication of transfer pricing manipulation. The NTS plans to ease its tax audits on foreign companies to provide a more favourable environment for foreign investors.
    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
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