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  • Canadian update: Competent authority assistance under income tax treaties
    On September 9 2003 the Canada Customs and Revenue Agency (CCRA) released Draft Information Circular 71-17R5 - Request for Competent Authority Assistance Under Canada’s Income Tax Convention (the Draft)
    October 30 2003
  • Poland prepares tax scheme for EU accession
    Polish government legislators are working on changes to the country's Corporate Income Tax Act in preparation for EU accession on May 1 2004. Parts of the Act could conflict with EU law, specifically sections relating to thin capitalization and transfer pricing.
    October 30 2003
  • ECJ examines Belgian capital gains tax case
    The Antwerp Court of First Instance has sought a preliminary ruling from the European Court of Justice about the compatibility with EU law of Belgium's capital gains tax rules. The case relates to the sale to a foreign entity of a substantial participation in a Belgian company, which is subject to a 16.5% capital gains tax.
    October 30 2003
  • Large business clampdown nets Australia A$3 billion
    The Australian Taxation Office (ATO) announced a A$3 billion ($2.1 billion) increase in revenue in its annual report released on October 28 2003
    October 30 2003
  • EU imposes minimum rate of energy tax
    The European Union will apply a minimum rate of taxation on all energy products used throughout the EU, such as mineral oils, coal, natural gas and electricity, under the Energy Tax Directive, adopted on October 27 2003
    October 30 2003
  • Russia’s richest man arrested for tax evasion
    Mikhail Khodorovsky, head of Russia's largest oil company Yukos, was arrested for alleged fraud and tax evasion on October 25 2003. The Russian government froze 44% of the company's shares on October 30 2003 to access their value if Khodorovsky is convicted of crimes and has to pay penalties.
    October 30 2003
  • Indian update: Supreme Court allows treaty benefits to Mauritian residents
    In a landmark judgment (Union of India v Azadi Bachao Andolan), the Supreme Court of India has upheld the validity of Circular 789 dated April 13 2000 issued by the Central Board of Direct Taxes (CBDT) clarifying that a Certificate of Residence issued by the Mauritian authorities would constitute sufficient evidence for accepting the status of residence as well as beneficial ownership for claiming benefits under Indo-Mauritian Double Taxation Avoidance Agreement (DTAA)
    October 30 2003
  • French update: Why tax authorities cannot assess management decisions
    By virtue of the principle of non-interference in the management of companies (French Administrative Supreme Court, July 7 1958), French tax authorities are not allowed to assess the opportunity of a management decision in the place of the company manager
    October 30 2003
  • EU threatens sanctions over US exports tax breaks for exporters
    The US is on course to miss the EU's year-end deadline to remove the $4 billion tax break for exporters that the WTO deemed illegal more than two years ago. If the US misses this deadline, the EU could carry out its threat to launch trade sanctions.
    October 30 2003
  • Commission v Germany
    Failure of a member state to fulfil obligations – Sixth VAT Directive – National legislation providing for a reduced rate for musical ensembles and soloists provided the latter organise the concert themselves.
    October 22 2003
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