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  • Commission v Netherlands
    Failure of a member state to fulfil its obligations – Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive – National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle.
    November 08 2001
  • OECD prepares guidelines for stock option harmony
    The OECD is to push member countries to agree on ways to tackle the cross-border taxation of stock options, as a preliminary step to issuing official guidelines
    November 04 2001
  • Former OECD regulator brings boost to Ernst & Young
    Ernst & Young is strengthening its UK transfer pricing team with the appointment of a former Inland Revenue and OECD regulator
    November 04 2001
  • Japanese lawyers doubt impact of capital gains tax cuts
    Japanese lawyers have cast doubt on the effectiveness of government plans to stimulate the country’s troubled economy through capital gains tax cuts
    November 04 2001
  • Lawyers uncertain about Belgian liquidation rules
    Uncertainty surrounds the date from which the Belgian government will tax liquidation proceeds after it announced sweeping corporate tax cuts in its October budget
    November 04 2001
  • Senate split delays US stimulus package
    The debate over the economic stimulus package proposed in the wake of the September 11 attacks is continuing as Democrats and Republicans argue over two rival packages
    November 04 2001
  • McDermott launches German tax practice with BBLP team
    McDermott Will & Emery is setting up a German tax practice as part of the opening of an office in Munich in January next year
    November 04 2001
  • KPMG partner defects to business advisory rival
    Accounting and business advisory firm PKF has hired a director of taxation after raiding KPMG
    November 04 2001
  • Amendments to the Italian tax code spell good news for business
    On October 10 2001 the Italian Parliament approved a new law including, among other things, a number of new tax provisions in respect of tax incentives and inheritance and gift tax. Final approvals were expected at the time of publication, but substantial amendments were still possible.
    November 01 2001
  • Australia disguises selective heel dragging as reform
    Australia’s wide-ranging programme of consultation on tax reform seems still to be captive to the desire to protect the country’s revenue base. By Michael Collett and Jason Wrigley, Australian Tax Desk, Ernst & Young - International Tax Services, UK and Europe
    November 01 2001
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