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  • Permanent establishment through a subcontractor
    In a recent Norwegian Supreme Court ruling, the court decided that a Swedish company was liable to Norwegian tax on income deriving from catering services rendered to an offshore platform by a Norwegian subcontractor.
    December 01 2001
  • Shearman boosts tax group with worldwide raids
    Shearman & Sterling has raided firms across the globe to boost its international tax practice. In late November the firm announced four lateral partner hires spanning New York, London and Germany.
    December 01 2001
  • OECD compromises fail to satisfy havens
    Last month's publication of the OECD's progress report on harmful tax practices has received a tepid response from havens and member countries. The delayed report contained changes to the organization's project aimed at eliminating harmful tax practices amongst tax havens and creating a level playing field.
    December 01 2001
  • US Customs finally meets its match
    US importers have traditionally met with little success when challenging unfavourable rulings by the US Customs authorities. The decision in Mead represents an important challenge to this state of affairs. By Damon Pike and Giovanni DiCenso, of Deloitte & Touche, Atlanta and Washington DC
    December 01 2001
  • Francois de Coster v College des Bourgmestre et Echevins de Watermael-Boitsfort
    Reference for a preliminary ruling – Definition of a national court or tribunal – Freedom to provide services – Municipal tax on satellite dishes – Restriction on the freedom to receive television programmes by satellite.
    November 29 2001
  • Liberexim BV v Staatssecretaris van Financiën
    Sixth VAT Directive – Importation by removal of goods from external customs arrangements – Transport by road under cover of a TIR carnet or T1 document showing the registration numbers of a truck and trailer – Substitution of another truck – Unloading of trailer and destruction of seals.
    November 27 2001
  • India extends concessions for stock option schemes
    Indian employees of pharmaceutical, biotech, and entertainment companies based in India will benefit from lower tax rates if they receive global depository receipts (GDRs) from their employers under employee stock option schemes
    November 25 2001
  • Tax havens question OECD fairness
    Tax havens have criticized the OECD’s work on unfair tax competition after the international organization published a report last week on the project so far
    November 25 2001
  • shearman20-20michael20mcgowan1.jpg
    Shearman lures top A&O and Cleary partners in transatlantic push
    Shearman & Sterling has completed a crucial phase of its transatlantic expansion after a three-pronged raid on some of the firm's main rivals
    November 25 2001
  • Anti-terror law to end tax-free bribery
    UK anti-terrorist legislation will stop companies avoiding tax on payments to secure foreign contracts
    November 25 2001
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