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There are 33,110 results that match your search.33,110 results
  • Wolfgang Seeling v Finanzamt Starnberg
    Sixth VAT Directive – Articles 6(2)(a) and 13B(b) – Private use by the taxable person of a dwelling in a building forming, in its entirety, part of the assets of the business – Such use not equivalent to the leasing or letting of immovable property.
    May 07 2003
  • Commission v France
    Failure of a state to fulfil obligations – Sixth VAT Directive – Article 12(3)(a) and (b) – Supplies of gas and electricity delivered by the public networks – Standing charge for supply networks – Reduced rate.
    May 07 2003
  • Courts clarify the CFC motive test exemption
    In December 2002 the Special Commissioners published their decision in the case of Association of British Travel Agents Limited v Commissioners of Inland Revenue (Special Commissioners decision 359). The case concerned the application of the UK-controlled foreign companies (CFC) legislation in the context of two captive insurance companies.
    April 30 2003
  • Understand Italy's hidden and multiple PE concepts
    Multinationals doing business in Italy have been confused by recent Supreme Court decisions on permanent establishments, including the Philip Morris case. Piergiorgio Valente and Gianpaolo Valente of Studio Legale Tributario GEB Partners focus new light on blurry concepts
    April 30 2003
  • germany-example2-may03.gif
    Using losses after an ownership change in Germany
    Franz Prinz zu Hohenlohe and Marko Gruendig of KPMG warn of the uncertainties raised by court decisions restricting the use of net operating losses
    April 30 2003
  • Deals table
    Type of deal
    April 30 2003
  • Why UK share buy-backs are becoming more attractive
    The High Court has overturned the Inland Revenue's position on the tax treatment of share buy-backs. Ian Bowler and Mike Hardwick of Linklaters reveal the implications of the decision
    April 30 2003
  • Business to benefit from US-Australia withholding tax agreement
    The US Senate ratified the Protocol to the US-Australia double tax agreement (DTA) on March 13 2003. Overall, the Protocol to the treaty is good for business between the two nations and the outcomes are positive. Among other things, it gives Australian companies with US subsidiaries level pegging for dividends with the UK, the most competitive US tax treaty in the world.
    April 30 2003
  • albinana-may03.gif
    New opportunities for banks in Spain
    Proposed rules on preferred shares have a lot to offer foreign credit institutions in Spain. Carlos Albiñana of Allen & Overy shows where and how
    April 30 2003
  • ImClone lowers earnings to cover CEO's tax bill
    Biotech company ImClone has delayed announcing its financial results and may be forced to restate its earnings from 2001 onwards to cover the unpaid taxes of its former chief executive.
    April 30 2003
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