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  • Australian update: New foreign exchange rules released
    Legislation introduced into the Australian Parliament on foreign exchange gains and losses – contained in the New Business Tax System (Taxation of Financial Arrangements) Bill (No 1) 2003 (TOFA Bill) – overhauls the tax treatment of foreign exchange gains and losses for most taxpayers
    November 09 2003
  • US could extend internet tax moratorium
    US Treasury Secretary John Snow and Commerce Secretary Don Evans expressed their strong support on November 6 2003 for legislation to make the internet tax moratorium permanent. The moratorium applies to taxes on internet access, regardless of the speed of that access, and to multiple or discriminatory taxes on electronic commerce.
    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
  • Yukos remains defiant over tax payments
    The largest Russian oil company Yukos said it would continue to minimize tax payments within the law. The announcement on November 4 2003 comes 10 days after chief executive Mikhail Khodorkovsky, who resigned on November 3 2003, was arrested for alleged tax evasion.
    November 09 2003
  • 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
  • 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
  • Torys expands in North America
    James Guadiana, formerly head of tax at the New York office of Davies, Ward, Phillips & Vineberg, joined Torys on November 4 2003, as part of the firm’s drive to expand in the region
    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
  • Dutch court bins taxes on missing fuel
    The Supreme Court of the Netherlands ruled that the country's tax authorities can no longer levy tax on fuels that go missing during transport within the EU on October 24 2003. Previously, the tax authorities levied excise duty on small remnants of fuel that are lost in transit.
    November 09 2003
  • Freshfields appoints senior partner
    Konstantin Mettenheimer, a tax lawyer at Freshfields Bruckhaus Deringer, was appointed joint senior partner on November 7 2003. Mettenheimer will take up the position in the Frankfurt office from May 1 2004.
    November 09 2003
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