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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
  • What the Italian transfer pricing cases mean
    Maria Eugenia Palombo of Klegal reviews the key transfer pricing cases in Italy and reveals the implications of the decisions
    June 30 2003
  • Double-tax treaty networks expand
    A number of countries have stepped up efforts to expand their double-taxation agreement networks. The Russian government has agreed double-taxation treaties with Syria, New Zealand and Iceland. The treaties were ratified by the Duma on June 4. Belgium and France are working to update a double-tax treaty that dates back to 1964. The UK government expects to complete work on agreements with Australia, Chile, Croatia, France and Slovenia before the end of March 2004.
    June 30 2003
  • PwC loses Japanese partner to KPMG
    PricewaterhouseCoopers' Japanese practice has lost Makoto Nomoto to KPMG. He will be responsible for providing corporate tax services to Japanese clients in Northeast Asia from the New York office.
    June 30 2003
  • Understanding Singapore's foreign-source income exemption
    Low Hwee Chua and Wong Chee Ming of Deloitte & Touche scrutinize the foreign-source income exemption guidance released by the Singapore tax authorities
    June 30 2003
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