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  • The past year has shown a steady rise in policing activities by the Australian Taxation Office (ATO), both with general corporate tax compliance, and in specific areas such as review of goods and services tax (GST) documentation, systems and processes, business activity statements (BAS) and transfer pricing documentation reviews.
  • Marc Quaghebeur of DLA Caestecker explains how to get the most out of the new investment vehicle
  • Deloittes' Joan O'Connor and Evelyn Forde argue that Ireland is still tax-attractive in the context of EU initiatives against state aid, the ECJ decisions and the UK's excluded-countries list
  • Kurt De Haen of PricewaterhouseCoopers examines how the scope of withholding tax exemptions have been extended
  • With only nine months to go before the EU expands to 25 members, Peter Cussons and Chloe Sylvester of PricewaterhouseCoopers analyze the tax and legal issues surrounding EU accession
  • Eight out of the ten countries expecting to join the EU on May 1 2004 may have to significantly change their company tax regimes in order to comply with the principles of the Code of Conduct for business taxation
  • The UK Inland Revenue could be forced to repay hundreds of millions of pounds in advance corporation tax (ACT) paid against dividend payments by UK subsidiaries to their non-UK parents
  • The Italian government has published a draft of the proposed new law on corporate taxation, which it expects will come into force on January 1 2004
  • Alastair Wilson, who is qualified as a barrister and spent 17 years at PricewaterhouseCoopers, has joined McDermott, Will & Emery
  • Clifford Chance has closed a €500 million ($567 million) credit card securitization for Capital One bank, based on an original programme set up in 2001