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Directive 69/335/EEC – Indirect taxes on the raising of capital – Articles 10 and 12(1)(e) – Register of companies – Registration of companies’ instruments of incorporation and other company documents – Recovery of sums paid but not due – Procedural time-limits under national law – Interest.

Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/EEC) – Exemption of care provided by capital companies – Services linked to welfare and social security work supplied by organisations, not being bodies governed by public law, recognised as charitable by the member state concerned – Direct effect.

The Canadian government has signed a series of tax treaties to end double taxation between Canada and Norway, Moldova and the United Arab Emirates

Baker & McKenzie is strengthening its Paris-based tax team after 11 Arthur Andersen lawyers decided to shun rival accountancy firms in favour of the law firm

The European Commission has cleared the proposed merger between Ernst & Young, France, and most of Andersen France’s business, leaving the path clear for the two firms to create France’s largest professional services group

Allen & Overy has hired a team of Ernst & Young tax lawyers to strengthen its Dutch M&A practice

A&L Goodbody hires head of VAT from KPMG Saturday, 7-Sep-02 00:00:00 GMT NewsInBrief 11009 Irish firm A&L Goodbody has lured a tax partner from KPMG to be its new head of value-added tax (VAT).

Singapore-based foreign workers that leave their jobs before exercising their stock options will now be treated for tax purposes as if they exercised them when they ceased employment

The Chilean government has announced amendments to its reform package announced on July 18 after admitting that the original package was flawed

With more than 100,000 people collaborating worldwide, operating from more than 750 locations in 152 countries, KPMG is a leading global professional advisory firm. We turn knowledge into value for the benefit of our clients, communities and our people. Our international tax practice reflects this commitment. Through a combination of tax, legal, financial and accounting skills from around the globe, we are able to identify the most comprehensive commercial solutions and opportunities for clients. We know how complex tax matters can be, both at home and, especially, in foreign markets. And that is why we make it our business to stay abreast of national and international tax laws, policies, accounting and commercial principles and international tax treaties. Our tax professionals are experienced industry specialists, well acquainted with the tax rules and business environments specific to their industry. Their professional advice is clear, objective, well-informed and consistent ? no matter where in the world you happen to be. KPMG's international tax support includes designing and implementing tax planning strategies for companies and individuals, transfer pricing, mergers and acquisitions, restructuring, electronic commerce, corporate and individual tax compliance, international executive services, indirect taxes, and state and local taxes.