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  • US and Japan sign income tax treaty
    Treasury Secretary John Snow and the Japanese ambassador to the US Ryozo Kato signed the US-Japan income tax treaty on November 6 2003. The treaty will further reduce double taxation of companies operating in the two jurisdictions.
    November 09 2003
  • US Outbound update: Appointment of director highlights APA developments
    Much attention has recently been focused on the issuance of new regulations—the final regulations regarding stock-based compensation and proposed new regulations governing services—there has been no lack of important developments in the IRS’s advance pricing agreement (APA) programme
    November 09 2003
  • German update: What Bosal means in Germany
    The European Court of Justice (ECJ) rendered its decision in the matter of Bosal Holding BV on September 18 2003
    November 09 2003
  • Belgium’s tax amnesty fails to impress
    Tax payers have not responded well to the Belgian government’s tax amnesty to repatriate funds before the EU Savings Directive comes into force on January 1 2005
    November 09 2003
  • Blake, Cassels & Graydon bolsters tax practice
    Kenneth Snider, formerly a tax partner at Ogilvy Renault, joined Blake, Cassels & Graydon in Toronto on November 5 2003. Snider's practice focuses on the tax aspects of domestic and international mergers and acquisitions, reorganizations, financial products, inbound and outbound investment and corporate finance.
    November 09 2003
  • New benefits for minority shareholders in French demerger rules
    Under new regulations introduced on June 2 2003, minority shareholders no longer need to hold on to shares in demerged or spun-off companies for three years to avoid hefty taxes
    November 09 2003
  • UK chancellor insists on tax veto
    Gordon Brown, the UK chancellor, rejected any moves towards diluting national veto on EU tax harmonization. Brown was speaking at the monthly meeting of EU finance ministers (ECOFIN) on November 4 2003.
    November 09 2003
  • Bulgaria slashes corporate tax rate
    The Bulgarian government announced the decision to cuts the corporate tax rate from 23.5% to 19%, a larger than expected cut, on October 29 2003. The change takes effect from January 1 2004.
    November 09 2003
  • UK amends income tax treaty with New Zealand
    The UK government signed a protocol that amends the 1938 UK-New Zealand Income Tax Treaty on November 4 2003. The protocol updates provisions on business profits, dividends, interest, royalties, exchange of information, and treatment of capital gains.
    November 09 2003
  • New tax relief measures in Mexico
    The federal government issued a decree granting tax incentives and tax relief on October 30 2003. The decree includes measures on corporate income tax and VAT.
    November 09 2003
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