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  • European Commission to investigate Belgian VAT waiver
    The European Commission announced an investigation into the fiscal settlement between the Belgian government and UMICORE, an international metals and materials group, after the Belgian government allegedly waived a ?20 million ($24.5 million) VAT liability.
    December 01 2003
  • Chartered Institute of Taxation produces guide on setting up tax businesses
    The UK Chartered Institute of Taxation has produced a CD-rom guide for tax advisers setting up new businesses. The guide covers key issues in establishing a tax practice along with advice on marketing, recruitment and best practice through quality controls.
    December 01 2003
  • Matheson Ormsby Prentice elects new managing partner
    Irish law firm Matheson Ormsby Prentice has elected the head of its tax practice Liam Quirke as managing partner. Quirke will retain a fee-earning role and remain head of the tax practice when he takes the top job on January 1 2004.
    December 01 2003
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    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
  • 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 01 2003
  • Taxpayers encouraged to donate not destroy
    The regulations published on October 17 2003 in the Official Gazette for Mexico contained new regulations to the Mexican Income Tax Law (MITL) which repealed and replaced the regulations previously published in 1984. These regulations became effective the day after their publication.
    December 01 2003
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    How to structure synthetic transactions in the Philippines
    Dennis G Dimagiba and Jehremiah C Asis of Quisumbing Torres (associated office of Baker & McKenzie) explain how to structure swaps, repurchase and stock lending agreements
    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
  • 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
  • Ernst & Young hires in-house tax talent
    Hans-Joachim Jaeger has joined Ernst & Young in Switzerland as a partner and head of the firm's global financial services tax practice. Jaeger came from Julius Baer Group on November 1 2003 where he was deputy tax director.
    December 01 2003
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