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  • 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
  • White House economic adviser resigns
    Glenn Hubbard has resigned from his role as chairman of the White House Council of Economic Advisers. Hubbard, who played a key role in president Bush's tax-cutting programme, is expected to return to Columbia University where, until joining Bush's government in 2001, he was a professor of economics. Bush intends to nominate Nicholas Gregory Mankiw, an economics professor at Harvard University, to replace him.
    March 02 2003
  • South African budget axes tax on foreign dividends
    The South African budget announced February 26 introduced tax measures aimed at stimulating business and encouraging investment into the country. One of the most important measures is the removal of tax on some foreign dividend repatriations
    March 02 2003
  • US Treasury issues final rules for abusive tax avoidance transactions
    The US Treasury and Internal Revenue Service (IRS) last week issued final regulations forcing taxpayers to disclose participation in potentially abusive tax avoidance transactions
    March 02 2003
  • Sarbanes-Oxley claims first European success
    The recent admission of accounting irregularities at Ahold shows Sarbanes-Oxley is having a positive effect on audit and corporate governance standards
    March 02 2003
  • EU draws up US sanctions list
    The EU has taken another step towards imposing sanctions against the US in the ongoing trade war between the two countries over unfair tax breaks for US exporters
    March 02 2003
  • Czech Republic discusses VAT changes
    The Czech government is discussing an amendment to its Value-Added Tax Act (VAT) to harmonize the country's laws with EU law. If approved the proposals will become effective in July this year. The changes will simplify VAT record-keeping, amend the list of exempt supplies, and allow foreign businesses to claim VAT on goods and services purchased in the Czech Republic with certain exceptions.
    March 02 2003
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