ITR Search | International Tax Review

Commissioners of Customs and Excise v Mirror Group plc

Sixth VAT Directive – Exemption for the leasing or letting of immovable property – Meaning – Undertaking to become a tenant.

October 08 2001

Commissioners of Customs & Excise v Cantor Fitzgerald International

Sixth VAT Directive – Exemption for the leasing or letting of immovable property – Meaning – Supply of services – Third party taking over a lease for consideration.

October 08 2001

Spanish reforms to boost electricity investments

Investments by Spanish electricity companies such as Endesa and Iberdrola are expected to increase following changes to the country's capital gains tax regulations

October 06 2001

Industry to benefit from Philippine tax reforms

Businesses in the Philippines are to benefit from a series of tax reforms to be passed by the government next month

October 06 2001

Thelen Reid hires former government policymaker

Thelen Reid & Priest is strengthening its international taxation capabilities after hiring one of the most senior former government tax regulators

October 06 2001

E-commerce sales cost $13 billion, study says

States in the US will lose an estimated $13.3 billion in 2001 because of transactions over the internet that are exempt from sales tax, according to a study

October 06 2001

Malaysian trade group calls for IT tax cuts

Malaysia's computer and multimedia association has called on the government to introduce tax incentives for the IT industry and to give tax breaks for consumers and enterprises buying computer equipment.

October 06 2001

China ends withholding tax exemptions for foreign companies

Foreign enterprises supplying equipment or technology to Chinese companies are now liable for withholding tax on either the interest income or rental income on the deal.

October 04 2001

Stichting ‘Goed Wonen’ v Staatssecretaris van Financiën

Sixth VAT Directive – Power of a member state to treat certain rights in rem in immovable property as tangible property capable of supply – Restriction of the exercise of that power to cases where the price of the right in rem is at least equal to the economic value of the property concerned – Letting and leasing of immovable property – Exemptions.

October 03 2001

Metropol v Finanzlandesdirektion für Steiermark and Michael Stadler v Finanzlandesdirektion für Vorarlberg

Article 17(6) and Article 17(7) of Directive 77/388/EEC: Sixth Council Directive on harmonisation of member state laws on turnover taxes – Common system of value added tax (VAT): uniform basis of assessment – Right to retain an existing exclusion from the right to deduct – Concept of ‘national law’ – Preconditions for exercising the right totally or partly to exclude all or some capital goods or other goods from the system of deductions for cyclical economic reasons.

October 03 2001

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