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  • When professional services become a permanent establishment
    Proposed revisions to the Commentaries to Article V of the OECD Model Treaty could increase the risk of double taxation for service providers whose employees spend significant time on the client's premises.
    February 01 2003
  • Margarete Unterpertinger v Pensionsversicherungsanstalt der Arbeiter; Dr Peter d'Ambrumenil v Commissioners of Custom and Excise
    VAT – Article 13A(1)(c) of the Sixth Directive 77/388/EEC – Exemption – Concept of the provision of medical care – Treatment having no therapeutic aim – Interventions by a doctor acting as an expert.
    January 30 2003
  • Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd
    Free movement - Freedom of establishment - Company incorporated under the laws of one member state and having its registered office there - Company establishing a branch in another member state in order to carry on its activities entirely or almost entirely in that member state - Form of registration in the commercial register - Justification.
    January 30 2003
  • EC waters-down savings Directive
    After years of squabbling, the EU has managed to agree on new rules on the taxation of the savings of EU residents invested abroad
    January 30 2003
  • Regulation on expensing options increasingly likely, argue lawyers
    Following renewed opposition to stock options by two US senators, many lawyers believe a law forcing companies to record such options as an expense is increasingly likely
    January 26 2003
  • Oce van der Grinten NV v Inland Revenue Commissioners
    Taxation - Directive 90/435 - Parent companies and subsidiaries of different member states - Common system of taxation - Distribution of dividends - Anglo-Dutch Convention for the avoidance of double taxation - Tax credit - Withholding tax of 5% in value of dividends and tax credit - Compatibility with the directive.
    January 23 2003
  • Magic circle firms in supermarket sweep
    As the battle for UK supermarket chain Safeway hots up, the UK’s magic circle firms are the winners so far with three of the five firms involved
    January 19 2003
  • Pepper Hamilton expands tax group
    US firm Pepper Hamilton has boosted its tax group with a former principal from KPMG
    January 19 2003
  • EC takes Spain to the ECJ
    The European Commission has referred Spain to the European Court of Justice (ECJ) over its discriminatory capital gains tax regime
    January 19 2003
  • EY expands in China
    Ernst & Young has boosted its China tax practice with the addition of five partners in the last month alone and intends to triple its tax group in the next three years
    January 19 2003
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