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  • Australia revamps tax on employee benefits
    The Australian tax commissioner, Michael Carmody, last week announced changes to the Australian Taxation Office’s (ATO) position on employee benefit arrangements
    March 16 2003
  • Venezuela delays transaction tax drop
    The Venezuelan government has decided to extend its tax on financial transactions by another year to help repair the country's damaged economy. A two-month strike, which began at the end of last year, virtually brought the country to a standstill with the oil industry, businesses and the stock exchange shutting their doors. The transaction tax will gradually fall from 1% to 0.5%.
    March 16 2003
  • EU company reform consultations open
    The European Commission has launched open consultations on EU company taxation. The first consultation involves using International Accounting Standards (IAS) to develop an EU-wide consolidated tax base for companies. The second involves a pilot of the home state taxation scheme for small-and-medium-sized enterprises (SMEs) that would allow an SME to account for EU-wide profits in one tax declaration.
    March 16 2003
  • Almost 80% of companies pay more UK tax
    With less that a month until the UK Budget is revealed, the Institute of Directors (IoD) has claimed that almost 80% of UK businesses are paying more tax than ever before
    March 16 2003
  • PATA releases transfer pricing package
    The Pacific Association of Tax Administrators (PATA) last week published a new transfer pricing documentation package
    March 16 2003
  • FASB votes on stock options
    The Financial Accounting Standards Board (FASB) voted last week to reexamine stock options expensing, increasing the likelihood of major accounting changes for US companies
    March 16 2003
  • ECOFIN tackles harmful tax competition
    The EU Council of Economics and Finance Ministers (ECOFIN|) failed to reach final agreement on its package of three tax measures aimed at tackling harmful tax competition at its March 7 meeting. According to press reports the deal was blocked by Italy. The Council will resume discussions at the Council of Finance Ministers on March 19 in Brussels and still aims to adopt the package by March 21 this year.
    March 16 2003
  • New Advocate General opinion on freedom of establishment
    A European Court of Justice (ECJ) advocate general opinion on a personal tax case could lead to similar cases being brought by businesses
    March 16 2003
  • Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factory GmbH
    Sixth VAT Directive – true debt factoring – whether true factoring is an economic activity which involves the supply of a taxable service so as to bring it within the field of application of the Sixth Directive – whether such factoring falls within one of the categories of exemption from VAT laid down by Article 13B(d).
    March 06 2003
  • UK enforces Taiwan and South Africa tax treaties
    A double tax convention between the UK and South Africa and the double tax agreement between the UK and Taiwan have come into effect. The agreements aim to eliminate the double taxation of income and gains flowing between the countries. The South African convention was signed in July 2002 and its provisions apply from April 1 2003 for corporate tax and from April 6 this year for income and capital gains tax. It replaces an existing convention, which was concluded in 1968.
    March 02 2003
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