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  • New rules for the maquila holding structure
    On May 12 2003 a major reform to the Maquila Decree was published in the Mexican Official Gazette.
    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
  • Italy extends tax breaks for banking foundations
    The Italian government on June 19 approved a Decree extending until 2005 tax breaks for banking foundations that earn capital gains on sales of shares and other assets. The deadline had been 15 June for Italy's banking foundations to give up their controlling stakes in banks or else lose their tax benefits. The move was engineered to reduce the influence of foundations in the banking sector.
    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
  • Korea extends investment tax credit
    The Korean Ministry of Finance and Economy (MOFE) released a draft of a Presidential Decree regarding the extension of temporary investment tax credit. At present the legislation allows companies to credit 10% of particular types of investment from its tax liability. MOFE plans to extend the credit to the end of the year.
    June 30 2003
  • New tax leaders at EY in Argentina and Bolivia
    Guillermo Perez takes on the leadership of the tax practice in Argentina while José Miguel Romero has been appointed as tax leader in Bolivia. Perez is a senior partner at Pistrelli, Henry Martin y Asociados, a member firm of Ernst & Young and has broad experience in international tax, cross-border transactions, reorganizations, acquisitions and privatizations.
    June 30 2003
  • New US national managing partner for Deloitte & Touche
    Chester Wood has taken on the role of national managing partner of Deloitte & Touche's tax practice in the US. Wood succeeds Barry Salzburg who was named managing partner of the entire US firm. The move represents a promotion for Wood, who previously occupied the position of deputy managing partner of the tax practice.
    June 30 2003
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    How Dutch courts treat Belgian cost-plus remuneration
    KPMG's Dave Rutges, Eduard Sporken and Mark Peeters reveal the transfer pricing implications of the recent decision concerning a Belgium central purchasing company
    June 30 2003
  • michalik-julaug03.jpg
    Poland slashes corporate tax
    Poland will cut its corporate tax rate from 27% to 19% from January next year. The minority coalition government has the support of opposition parties, allowing passage of the unprecedented legislation. Other key changes to the tax scheme include an increase in the withholding tax on dividends from 15% to 19% and the introduction of a 19% flat-rate tax on capital gains realized on stock exchange transactions.
    June 30 2003
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