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  • 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.
  • The European Court of Justice (ECJ) rendered its decision in the matter of Bosal Holding BV on September 18 2003
  • 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.
  • 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.
  • 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.
  • 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
  • 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.
  • 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.
  • 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.
  • VAT – Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC – Exemption – Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors – Direct effect.