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  • US law firm Powell, Goldstein, Frazer & Murphy has hired Zion Levi as of counsel in the firm's tax group in Washington. Levi concentrates on corporate and international tax planning and controversies and represents clients in fields including automotive, banking and finance, real estate and pharmaceutical. Levi previously worked at Washington firm Miller & Chevalier.
  • NautaDutilh has expanded its Luxembourg tax group. The Benelux firm hired Frédéric Feyten from Loyens & Loeff. Feyton was a senior associate at Loyens & Loeff. The firm is expecting to hire a number of junior tax specialists for its Luxembourg office.
  • UK law firm Mishcon de Reya has boosted its tax practice with the hire of private client partner Andrew Goldstone
  • A transaction carried out by the UK Inland Revenue has come under fire by the country’s Treasury. The government has formally admitted that the Inland Revenue made a series of mistakes when it sold its entire property portfolio to a company based in the tax haven of Bermuda in 2001
  • International consulting firm LECG has hired a group of former Andersen staff to develop a European transfer pricing group in London
  • Tax paid in error by a non-taxable person and mentioned on the invoice issued by such a service provider.
  • 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.
  • 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.
  • As from 1994, the year in which the Mexico-US tax treaty (the Treaty) was enacted, it was not clear whether the US limited-liability companies were entitled to the benefits of the Treaty when they were treated as pass-through entities when their partners were US tax residents.
  • In votes taken on April 11 2003, the German Bundestag (parliament) and Bundesrat (federal council) passed a compromise version of the Tax Preference Reduction Act (Steuervergünstigungsabbaugesetz).