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  • Final PATA package released
    Harmonization of conflicting transfer pricing documentation rules has been a topic of much analysis and commentary in recent years. Multinational enterprises have expressed strong interest in reducing the burden imposed on them by the current welter of inconsistent standards.
    March 31 2003
  • Share buy-backs offer new opportunities for corporate investors
    The High Court has held that, on a share buyback, any amount paid to corporate shareholders in excess of the sum subscribed for the shares is exempt from UK tax.
    March 31 2003
  • byrne-apr03.jpg
    EY raids PwC's global VAT team
    PricewaterhouseCoopers (PwC) has lost a trio of value-added tax (VAT) professionals specializing in providing companies with global strategic advice on indirect taxes. Ernst & Young (EY) has poached the team to further globalize its indirect tax service in response to what it sees as growing realization by multinationals of the importance of indirect taxes.
    March 31 2003
  • New tax rules from 2005
    A tax committee (the Skauge committee) has recently presented a draft for new tax rules from 2005 to the Ministry of Finance. The committee proposes tax relief on employment income and reduction in the wealth tax by 50%. At the same time the committee proposes increased housing and property taxes.
    March 31 2003
  • Consumption tax changes
    There are a few changes for consumption tax rules, which mainly intend to improve the transparency of the consumption tax system and to diminish the number of the small vendors who enjoy beneficial treatments.
    March 31 2003
  • EC labels Belgian, Dutch and Irish tax arrangements as prohibited state aid
    In a decision published February 18 2003, the European Commission (Commission) decided that the Belgian coordination centres (BCCs), the Dutch international financing activities arrangements (IFA) and the Irish tax exemption for certain foreign dividends and foreign branch profits gave tax advantages that were contrary to the EU rules on state aid.
    March 31 2003
  • Get the most from the Korean reforms
    The Korean government has passed wide-ranging revisions to its tax legislation. Don Yang and Jeremy Everett from Deloitte & Touche reveal where the new opportunities lie
    March 31 2003
  • Tax burden increases under new Budget
    Hong Kong faces a fiscal deficit of HK$70 billion ($8 billion) for the year 2002/03 exceeding the original estimated deficit by HK$24.8 billion. In order to eliminate the deficit, the government is prepared to cut the public expenditure to 20% of gross domestic product, increase tax rates and introduce new taxes.
    March 31 2003
  • Thorsteinssons, Tax Lawyers
    Toronto
    March 31 2003
  • haddad-apr03.jpg
    Haddad leaves KPMG to lead law firm's tax group
    Gustavo Haddad: wants to strengthen tax group The Brazilian law firm Goulart Penteado, Iervolino e Lefosse Advogados, which is associated with Linklaters, has lured a tax partner from KPMG. Gustavo Haddad, who joined KPMG in 1994 started working at Goulart Penteado in São Paulo on March 17 2003 and will lead the firm's tax group. He joined with fellow KPMG lawyer Bruno Carramaschi.
    March 31 2003
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