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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)

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

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.

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.

Articles 5(8) and 6(5) of the Sixth VAT Directive – supply of goods or services – application of the rule to a particular type of civil-law partnership (Vorgründungsgesellschaft GbR) created for the sole purpose of setting up but not operating the business of a limited company yet to be formed and transferring that as yet non-operational business to it once formed – whether and on what basis either the partnership itself or the limited company enjoys a right to deduct input tax paid by the partnership on supplies received in the course of setting up the business.

Value added tax – Deduction of input tax – Conditions for the exercise of the right to deduct – Retroactive effect.

Ernst & Young Global Limited

We are delighted to have the opportunity to sponsor this China Country Guide for International Tax Review.

By Bill Seto, Partner, China Tax & Business Advisory, Ernst & Young, Shanghai

Clement Yuen, Partner, China Tax & Business Advisory, Ernst & Young, Hong Kong