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  • Ireland Update: A flurry of double taxation agreements
    Ireland now has double taxation agreements (DTAs) with 41 countries
    November 23 2003
  • Japanese government proposes extended tax breaks
    Japan's Tax Commission, an influential government advisory body, proposed to extend the period that companies can carry over their losses from five to seven years. Companies in Japan can carry forward losses for up to five years and offset part of any profit incurred in the following fiscal years with the losses, reducing the size of their taxable income.
    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
  • 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
  • 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
  • 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
  • Peter d'Ambrumenil, Dispute Resolution Services Ltd and Commissioners of Customs and Excise
    Sixth VAT Directive – Exemption for medical care provided in the exercise of the medical and paramedical professions.
    November 20 2003
  • Margarete Unterpertinger v Pensionsversicherungsanstalt der Arbeiter
    Sixth VAT Directive – Exemption for medical care provided in the exercise of the medical and paramedical professions – Expert medical report.
    November 20 2003
  • Assurandør-Societetet, acting on behalf of Taksatorringen v Skatteministeriet
    Sixth VAT Directive – Article 13A(1)(f) and 13B(a) – Exemption for services performed by independent groups not likely to give rise to distortions of competition – Exemption for insurance transactions and related services performed by insurance brokers and insurance agents – Assessments of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association
    November 20 2003
  • Chinese update: VAT refunds on export sales to drop
    After rumours that the Chinese government would amend the VAT refund rates for export sales, the Ministry of Finance and the State Administration of Taxation jointly issued Notice on The Adjustment of Export Refund Rate (the Notice) on October 13 2003
    November 16 2003
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