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  • Keeping Newcastle Warm v Commissioners of Customs and Excise
    Manchester Tribunal Centre – Interpretation of Article 11A(1)(a) of the Sixth Directive – Concept of a subsidy – Payment by a national agency to an undertaking in connection with energy advice provided by the latter to householders – Inclusion in the basis of assessment.
    February 05 2002
  • shearman20-20mary20kate20wold.jpg
    Shearman loses two tax partners
    Shearman & Sterling is losing two tax partners just months after securing lateral partner hires to strengthen its London, Munich and New York practices
    February 03 2002
  • Commission compromises on electronic invoicing
    A directive published by the European Commission on January 30 will allow organizations to invoice electronically
    February 03 2002
  • haarmann20-20illy.jpg
    Tax ruling threatens German insolvency-lawyer profits
    A ruling by the German tax authorities may force law firms to pay up to 25% tax on their income, pushing them to set up separate entities to carry out insolvency work
    February 03 2002
  • Andersen tax drain gathers pace in Brazil
    Andersen in Brazil has lost another partner to a newly established local firm, set up by a former Andersen partner and around 20 of his colleagues in October 2001
    February 03 2002
  • Barbados escapes OECD blacklist
    Barbados will avoid being on a list of uncooperative tax havens that will be published shortly by the OECD, following discussions between officials from the Caribbean island and the Paris-based group
    February 03 2002
  • Tax exemption for venture capital fund investments
    Foreign investors in venture capital funds investing in Israeli hi-tech companies are to benefit from an exemption from Israeli tax. But until detailed qualifying conditions are issued, a degree of uncertainty remains. By Dr Avi Alter and Zvi Altman, tax law offices of Dr Avi Alter & Co, Tel Aviv
    February 01 2002
  • Taxation of interest arrears court decision
    The French Administrative Supreme Court rendered a decision on July 27 2001 (SA Golay Buchel France) relating to the taxation of interest on arrears under the France-Switzerland tax treaty.
    February 01 2002
  • Deals
    DATE TYPE OF DEAL VALUE TARGET ACQUIRER / ISSUER HOLDER / UNDERWRITER ADVISERS TO TARGET ADVISERS TO ACQUIRER / ISSUER ADVISERS TO HOLDER / UNDERWRITER 15/11/01 acquisition $825 million IT disaster recovery
    February 01 2002
  • US and Bahamas agree information exchange
    The Bahamian government has signed an information exchange agreement with the US authorities, making it easier for the two countries to pursue tax evaders and money launderers
    February 01 2002
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