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  • UK to overhaul pension tax
    The UK government has released a green paper on measures to simplify the pension system
    December 14 2002
  • Foreign fund fury at German capital gains reform
    The German government has incurred the wrath of foreign fund managers furious at proposed tax reform measures, which they believe discriminate against the fund industry in general in Germany and foreign funds
    December 14 2002
  • US Treasury outlines tax objectives
    The US Treasury assistant secretary for tax policy last week called for a detailed study of the country’s tax rules
    December 14 2002
  • Design Concept SA v Flanders Expo SA
    Article 9(2)(e) of the Sixth VAT Directive – advertising services supplied to a customer in another member state – whether Article 9(2)(e) applies to advertising services if the recipient of those services does not produce goods in the price of which the cost of those services is to be included.
    December 12 2002
  • Albacom SpA and Infostrada SpA v Ministero del Tesoro, del Bilancio e della Progammazione Economica
    Telecommunications – General authorisations and individual licences – Directive 97/13/EC – Article 11 – Fees and charges for individual licences.
    December 12 2002
  • Lankhorst-Hohorst GmbH v Finanzamt Steinfurt
    Freedom of establishment – Tax provisions – Corporation tax – Covert distribution of profits – Tax credit – Coherence of the tax system – Tax evasion.
    December 12 2002
  • Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen
    Value added tax – Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC – Exemption from tax – Psychotherapeutic treatment given in an out-patient facility provided by a foundation (charitable establishment) employing qualified psychologists who are not registered as doctors – Direct effect.
    December 10 2002
  • White & Case advises on $1.3 billion debt offerings
    White & Case has completed two debt offerings from the Nordic region totalling $1.3 billion. In the first deal White & Case represented Finnish forest products company UPM-Kynmene in a $500 million offering of senior notes. Deutsche Bank Securities acted as the manager. On the second deal the firm represented Merrill Lynch, Salomon Smith Barney and Credit Suisse First Boston as managers in an $800 million offering by Nordea Bank Sweden.
    December 01 2002
  • Korean tax treaties reduce withholding tax
    Korea has revised treaties with Germany, and Jordan and is considering amending its treaty with Malaysia
    December 01 2002
  • Guernsey plans 0% corporate tax
    Following the lead of the Isle of Man earlier this year and Jersey in mid-November, Guernsey has revealed plans to reduce general corporate tax to 0%
    December 01 2002
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