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There are 33,114 results that match your search.33,114 results
  • EU e-business benefits from VAT Directive
    The EU VAT Directive agreed on February 12 2002 came into effect on July 1 2003. It requires member states to pass national legislation regarding value-added tax (VAT) on electronically-supplied services by July 1 2003
    July 16 2003
  • Dutch funds more attractive for foreign investors
    A Dutch court ruled on June 4 that Dutch investment funds with domestic as well as foreign shareholders should be entitled to the same tax benefits as investment funds with only Dutch shareholders
    July 16 2003
  • Transfer pricing considerations of business change
    Centralizing business operations is increasingly part of a global business plan but ensuring corporate groups optimize the benefits requires careful planning. PricewaterhouseCoopers transfer pricing experts, Stuart Edwards and Lyndon James, examine the key tax and business planning issues to keep an eye on
    July 02 2003
  • Emerging issues for the thin-capitalization regime
    PricewaterhouseCoopers international tax specialists, Peter Collins and Peter Le Huray, report on the emerging issues in Australia’s thin-capitalization regime including the potential impact of according changes as well as the application of general anti-avoidance rules
    July 02 2003
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    Australian tax and business landscape
    The Australian tax and business landscape is a constantly evolving one. Indeed, over the past three years, we have seen the greatest change to taxation in Australia's history
    July 02 2003
  • Australia as an investment location
    PricewaterhouseCoopers international tax experts, Tony Clemens and Ian Farmer, identify the opportunities and the pitfalls
    July 02 2003
  • How the consumption tax operates in Australia
    PricewaterhouseCoopers indirect tax specialists, Ken Fehily and Ian Jeffrey, look at the goods and services tax and its impact on the Australian tax landscape - and the emerging issues to watch out for
    July 02 2003
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    Venture capital tax concessions for foreign investors
    Betsy-Ann Howe and Matthew Latham from Corrs Chambers Westgarth discuss the new tax concessions in Australia for foreign venture capital investors
    July 02 2003
  • How company groups are taxed in Italy
    The Italian Tax Authorities issued on June 5 2003 ruling 123/E (the ruling) on VAT (value-added tax) group taxation in case of mergers involving the parent company of the group (the parent company). Company groups are considered differently under Italian law depending on the kind of taxes involved. The following will provide an outline of the current status of the law, as well as the changes that are envisaged in the near future.
    June 30 2003
  • New ruling on deemed distributed income
    In a decision dated December 30 2002 (Conseil d'Etat, 236096, Hanna), the French Administrative Supreme Court had to interpret article 15 (dividends) of the France-Lebanon Tax Treaty in order to determine whether deemed distributed income as defined by French law was subject to tax in France when paid to a Lebanese resident for tax purposes.
    June 30 2003
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