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  • anthony-fs03.jpg
    The changing demands of customers
    Deborah Anthony, London
    June 23 2003
  • cullinane-fs03.jpg
    What disintermediation means for the financial sector
    John Cullinane, London
    June 23 2003
  • Commissioners of Customs & Excise v First Choice Holidays plc
    Sixth VAT Directive – Article 26(2) – Special scheme for the taxation of travel agents and tour operators – Taxable amount – Margin – Total amount to be paid by the traveller.
    June 18 2003
  • Sinclair Collis Ltd v Commissioners of Customs and Excise
    Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises.
    June 11 2003
  • Design Concept SA v Flanders Expo SA
    Sixth VAT Directive – Article 9(2)(e) – Place of taxable transactions – Fiscal connection – Advertising services.
    June 04 2003
  • Gemeente Leusden v Staatssecretaris van Financiën; Holin Groep BV cs v Staatssecretaris van Financiën
    Sixth VAT Directive – Deduction of input tax – Possibility of opting for taxation of the letting of immoveable property – Abolition – Adjustment of deductions – Applicability to current leases – Protection of legitimate expectations.
    June 02 2003
  • Mishcon bolsters tax group
    UK law firm Mishcon de Reya has boosted its tax practice with the hire of private client partner Andrew Goldstone. Goldstone, who joins from Freeman Business Information, focuses on capital tax planning, employee share schemes and UK and offshore trusts. He will be developing the firm's tax group and cited this as a reason for joining the firm saying: "The chance to develop the tax capability will provide me with the stimulating challenge and opportunity I've been seeking."
    May 31 2003
  • Malaysian government to offer tax breaks
    On May 20 Mahathir Mohamad, the prime minister of Malaysia, announced an economic aid package that includes wide-ranging tax cuts. There will be a temporary reduction in the rate of employee pension fund contributions, income tax exemptions for companies with operational headquarters in Malaysia and tax breaks for companies involved in the travel and tourism industry.
    May 31 2003
  • PCAOB names KPMG chief auditor
    The US Public Company Oversight Board, created by last year's Sarbanes-Oxley Act has named a KPMG partner as deputy chief auditor. Thomas Ray will work with the board as it oversees the accounting industry. Before joining KPMG Ray worked at the American Institute of Certified Public Accountants.
    May 31 2003
  • mccormally-jun03.jpg
    Responding to the new age of transparency
    by Timothy J McCormally, Executive Director, Tax Executives Institute
    May 31 2003
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