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There are 33,160 results that match your search.33,160 results
  • Luxembourg offers corporates a sweetener
    Three years after it was announced, the eagerly awaited corporate tax reform has been enacted in Luxembourg. The reform package was approved on December 21 2001 and came into effect on January 1. Included in the package is a reduction of the overall corporate tax rate on income from 37.45% to 30.38%.
    February 01 2002
  • India takes a bold approach to e-commerce
    Members of the international community are fighting for their share of the e-commerce tax pie. A specialist committee in India has concluded that there is a need to ensure an equitable sharing of revenues between residence and source countries. By Vispi Patel, Deloitte Haskins & Sells, Mumbai
    February 01 2002
  • Forthcoming EU presidency and continued tax reform dominate Spain in 2002
    New tax measures
    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
  • Germany focus: ECJ drives VAT planning for German financial services
    Although the German authorities may be slow to adopt key decisions, ECJ judgments have a key impact on the VAT regime for financial services in Germany. By Wolfgang Oho and Carsten Schmidt, Andersen, Frankfurt
    February 01 2002
  • Politics stand in the way of Israeli reform
    Tax reform is urgently needed in Israel. While it is not the main obstacle impeding foreign investment in the country and creating difficulties for business, it is undoubtedly a key issue. Prime minister Ariel Sharon's announcement that a committee is to be set up to look at reforming the taxation system in the country indicates that it is a problem the government is keen to resolve. But doubts remain as to whether the political environment in the country will allow the much-needed reform to take place.
    February 01 2002
  • Japan’s ruling parties agree on consolidated return system
    Under an agreement reached by Japan's ruling coalition parties on December 14 2001, a consolidated tax regime will enter into effect as from April 1 2002. The introduction of a consolidated return system is intended to promote spin-offs and group management through effective utilization of stock exchanges and transfers, and ultimately improve the competitive position of Japanese companies in the global economy.
    February 01 2002
  • China gives preference to hi-tech industries
    China has a stated policy to encourage investment in the hi-tech industries and, as a result, a variety of special concessions are on offer to foreign investors. By Yunfang Wendy Guo, KPMG, New York
    February 01 2002
  • Enron plunges accounting standards into uncertainty
    The bankruptcy of Enron and the furore surrounding the activities of its auditor, Andersen, could have a huge fall-out on all of the big-five professional services firms.
    February 01 2002
  • WTO ruling throws trade relations up in the air
    Trade relations between the US and the EU could suffer a knock-back after the WTO overruled the US appeal in its longstanding dispute with the EU over its Foreign Sales Corporation (FSC) legislation.
    February 01 2002
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