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  • London - Corporate Tax
    Partner Opportunity to join a successful group on equal ranking with existing partners. Extensive client contact throughout deals. Existing partners or senior assistants from well-established tax units preferred. (circa £130,000) Ref:LM7441.G Contact: Simone Templeton, Garfield Robbins
    September 27 2001
  • Town & County Factors Ltd v Commissioners of Customs and Excise
    Value added tax – Sixth Directive – Scope – Gambling – Debt binding in honour only – Taxable amount.
    September 26 2001
  • Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais
    Sixth VAT Directive – Economic activity – Involvement of a holding company in the management of its subsidiaries – Deduction of VAT charged on services purchased by a holding company in the context of the acquisition of a shareholding in a subsidiary – Receipt of dividends by a holding company.
    September 26 2001
  • Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I
    Article 13A(1)(c) and (g) of the Sixth VAT Directive – Tax exemption of medical care rendered by capital companies – Provision of services linked to welfare and social security work by organisations recognised as charitable by the member state concerned – Possibility for individuals to rely on Article 13A(1)(g) before a national court.
    September 26 2001
  • Banking: an anatomy of an e-transition
    The internet has dramatically changed the way in which banking institutions conduct their global business. But what exactly are the tax implications of e-banking? By Steven D Felgran, Ian E Novos and Marcus Collardin, Economic Consulting Services, KPMG LLP, New York
    September 24 2001
  • German court vetoes document regulations
    A ruling by Germany's highest tax court in May of this year compels the German tax authorities to rethink their proposed transfer pricing documentation regulations. By Alexander Vögele and William Bader, KPMG, Frankfurt
    September 24 2001
  • Chile tightens up on tax evasion
    Chile recently introduced new tax law provisions. Whilst foreign institutional investors gain an exemption, a new thin capitalization rule along with limitations on certain taxplanning techniques show the authorities’ more stringent approach to the subject of tax avoidance. By Leon Larrain and Miguel Zamora, Baker & McKenzie, Santiago
    September 24 2001
  • Applying the avoir fiscal and the half income procedure
    The avoir fiscal system and the new German half income procedure may make it attractive for non-German shareholders of French corporations to channel their dividend income through a German resident corporation. By Hubert Schmid and Thomas Dammer, Clifford Chance Pünder, Frankfurt
    September 24 2001
  • Ernst & Young boosts Asia presence
    Ernst & Young is relocating its first foreign transfer-pricing specialist to the firm’s Tokyo office
    September 22 2001
  • latahm20-20tobias20wiese.jpg
    Latham launches German tax group with Haarmann partner
    Latham & Watkins has continued its rapid expansion into Germany with the appointment of a Haarmann Hemmelrath partner to spearhead the development of a tax practice at the US firm
    September 22 2001
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