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  • Lankhorst-Hohorst GmbH v Finanzamt Steinfurt
    Freedom of establishment – Tax legislation – Tax on company profits – Covert distribution of profits – Tax credit – Indirect discrimination.
    September 25 2002
  • Zita Modes SARL v Administration de l'Enregistrement et des Domaines
    Article 5(8) of the Sixth VAT Directive; where ‘a totality of assets or part thereof’ is transferred, no supply of goods has taken place and the recipient is to be treated as the successor to the transferor; whether it might be a condition that he should use the assets in continuation of the same business or type of business as that of the transferor and, if so, whether an administrative authorisation to carry on such business is required.
    September 25 2002
  • Bosal Holding BV v Staatssecretaris van Financien
    Freedom of establishment – Taxation – Corporation taxes – Restriction on deductibility of costs relating to the holdings owned by a parent company in its subsidiaries established in other member states – Cohesion of the tax system.
    September 23 2002
  • China cracks down on international tax evaders
    Multinational companies will soon face a stricter tax collection system in China as part of the government's effort to increase revenues and reduce the level of tax evasion
    September 21 2002
  • Global accounting bodies begin harmonization process
    After months of corporate scandals over accounting irregularities, the international and US standards-setters have begun a process to harmonize their rules and create a single global standard by 2005
    September 21 2002
  • KPMG loses 15-lawyer team in South Africa
    KPMG has been hit by the loss of 15 tax lawyers in South Africa to local law firm Sonnenberg Hoffmann Galombik
    September 21 2002
  • Hong Kong pledges stable tax base for venture capitalists
    Hong Kong will continue to be an attractive location for venture capitalists after a senior official said the tax base and regulatory regime is not set to change
    September 20 2002
  • US and Guernsey sign information-sharing pact
    Officials from Guernsey and the US have signed an agreement on information exchange to help the US government crack down on money laundering
    September 20 2002
  • US tax-cut programme delayed
    US tax-cut programme delayed Saturday, 21-Sep-02 00:00:00 GMT NewsInBrief 11085 The US government is to delay a package of tax cuts announced in August after the White House said president Bush has not yet finalized the tax reform plan.
    September 20 2002
  • Auto Lease Holland BV v Bundesamt für Finanzen
    Sixth VAT Directive – Article 5 – Fuel management agreement – Person having been supplied with fuel.
    September 18 2002
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