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Osler gains from EY's Donahue demise

Al Meghji: Wanted to focus on law Canadian firm Osler Hoskin & Harcourt has benefited from the collapse of Ernst & Young's Canadian law firm Donahue. The firm has picked up one partner and three associates for its tax litigation group. Al Meghji has joined the firm from Donahue and splits his time between the Toronto and Calgary offices. Two associates have moved with him to Calgary and the third is joining the Toronto office.

February 01 2003

Bush axes dividend tax

President George W Bush has proposed legislation abolishing tax on dividends. The legislation would remove the double taxation which dividends face today and make equity financing more attractive to companies. He faces a struggle to get the package passed as both Republicans and Democrats have problems with the $364 billion cost and the distribution.

February 01 2003

Ireland raises VAT

From January 1 this year the supply of certain goods and services in Ireland has been raised to 13.5% from a previous rate of 12.5%. The goods include fuels such as electricity and oil as well as immovable goods and printed matter. Affected services include the provision of hotel and guesthouse accommodation, restaurants, cinema and theatre tickets and sports facilities.

February 01 2003

Singapore ratifies Finland tax treaty

Finland and Singapore have ratified a double tax treaty. The treaty applied to income derived from January 1 2003 and reduces withholding tax on interest and royalties to 5% from 10%.

February 01 2003

European accounting body elects new president

The Fédération des Experts Comptables Européens (FEE) has appointed David Devlin as its new president. Devlin replaces Görab Tidström and will hold the role for a two-year period.

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

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