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  • EU sanctions on US ETI Act released
    The European Commission has released its November 5 2003 proposed sanctions on US exports. The EU will set the sanctions at 5% of the World Trade Organization-approved amount (about $4 billion) if the US does not repeal the Extraterritorial Income Exclusion Act (ETI Act) before March 1 2004.
    November 16 2003
  • Kirkland & Ellis lures PricewaterhouseCoopers senior partner
    Senior PricewaterhouseCoopers tax partner Ian Taplin will join Kirkland & Ellis early next year. The move will see Taplin re-qualify as a solicitor and join the US firm as a partner and head of international tax at its city arm in London.
    November 16 2003
  • Arthur Cox expands international tax practice
    Irish law firm Arthur Cox is expanding its international tax practice with the hire of Linklaters senior tax partner Conor Hurley
    November 16 2003
  • Argentine update: Tax reform package targets international transactions
    In order to fulfil the government’s aim to introduce a series of measures to mitigate tax evasion, the Argentine executive has finally promulgated, on October 21 2003, a tax reform Bill where for exports of grain, hydrocarbons and other commodities involving a foreign intermediary, the fair-market price of the goods at the date of loading may be used rather than the price fixed in the transaction if the intermediary does not fulfil certain conditions
    November 16 2003
  • Italian update: Decree provides new opportunities
    This note is aimed at providing a first preliminary overview of the main changes to the Italian tax system addressed by Law Decree 269 of September 30 2003, effective as of October 2 2003
    November 16 2003
  • Thailand focuses on transfer pricing compliance
    Thailand’s Revenue Department has reissued letters requesting taxpayers’ transfer pricing documentation to analyze and potentially challenge transfer pricing practices
    November 16 2003
  • UK corporation tax consultations meet with criticism
    The Institute for Fiscal Studies (IFS) has criticized the UK government's consultation documents on corporation tax reform. In a statement released on November 9 2003, the IFS complained that the annual cycle of corporation tax reform proposals does little to effectively promote a stable tax environment for business.
    November 16 2003
  • Belgium and Germany update double taxation treaty
    The German and Belgian governments agreed a new double taxation treaty on November 6 2003. From January 1 2004 cross-border workers will be taxed in the country they work not where they are resident. Germany will pay Belgium financial compensation for a transition period to compensate for an anticipated loss of revenue.
    November 16 2003
  • US Senate to hold abusive tax shelter hearings
    The US Senate's Permanent Subcommittee on Investigations will hold two days of hearings on so-called abusive tax shelters on November 18 and 20 2003. The first day will concentrate on the firms that market the shelters and the second aims to reveal the roles played by other financial institutions that support and enable tax sheltering.
    November 16 2003
  • Finland boosts international tax competitiveness
    The Finnish government announced that it will cut the corporate tax rate to 26% and reduce the capital gains tax rate to 28% on November 13 2003. Both rates now stand at 29%
    November 16 2003
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