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  • 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
  • solano-dec03jan04.jpg
    Where Latin American tax authorities are focusing
    By Manuel F Solano, partner in charge of Ernst & Young’s Latin American Business Center and international tax practices throughout Latin America
    December 01 2003
  • assef-dec03jan04.jpg
    Ceteris hires Ernst & Young transfer pricing specialist
    Sherif Assef: Clients are looking for alternatives Ceteris, the independent transfer pricing boutique, has poached Sherif Assef, Ernst & Young's financial services transfer pricing leader in New York. Assef left Ernst & Young on October 1 2003. He will lead the New York office of Ceteris as executive vice president.
    December 01 2003
  • Multinationals fail to retrieve advance corporation tax payments
    More than 70 multinationals failed to reclaim hundreds of millions of pounds from the UK Inland Revenue in a high court group litigation case on advanced corporation tax (ACT)
    November 30 2003
  • UK issues ultimatum to Caymans on EU tax directive
    The UK has demanded that the Cayman Islands drop its opposition to the EU Savings Tax Directive and comply with the EU crackdown on tax evasion. The Directive aims to tax cross-border interest payments to EU residents from 2005, prompting fears that the Caymans' lucrative financial services industry will suffer.
    November 30 2003
  • Spanish update: Budget overhauls thin-capitalization and CFC rules
    The first draft of the new 2004 State Budget Bill that has been made public contains a couple of relevant changes to the rules on thin capitalization and controlled foreign corporations (CFCs)
    November 30 2003
  • Ernst & Young critical of UK tax plans
    Ernst & Young has released its predictions for the UK pre-Budget report and warned that the government’s approach to UK tax issues could harm business and discourage investment
    November 30 2003
  • Bonelli raids Deloitte & Touche for Italian tax launch
    Italian law firm Bonelli Erede Pappalardo hired lawyer and tax consultant Andrea Silvestri from Deloitte & Touche. Silvestri will lead a team of seven individuals as head of the firms newly launched tax department.
    November 30 2003
  • US-Inbound update: Cost-sharing regulations focus on stock options
    The Treasury recently finalized an amendment to its regulations on qualified cost-sharing arrangements (QCSAs) requiring that the deemed cost of stock options and other stock-based compensation be treated as a development cost to be shared with the participants of a QCSA along with the cash-based compensation of the employees involved in the development of intangibles subject to the arrangement
    November 30 2003
  • EU update: ECJ confirms freedom of establishment
    On September 30 2003 the European Court of Justice (ECJ) ruled that certain obligations imposed by Dutch law on companies formed abroad but having their principal place of business in the Netherlands are incompatible with EC law (case c-167/01, Inspire Art Ltd)
    November 30 2003
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