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What are the prospects for Japan’s consolidated tax system?

Japan is holding industry-wide consultation on the implementation of a consolidated tax system to help boost its ailing domestic economy. Corporates should keep a close eye on the proceedings. By Yumiko Arai and Ken Huang, PricewaterhouseCoopers, Tokyo

October 10 2001
Why the US-Luxembourg treaty brings long-awaited benefits

The US-Luxembourg treaty has finally coming into force. The following article explains why multinationals can look forward to a period of stability. By Phil Warner, Ernst & Young’s International Tax Services group, Birmingham, and David Allgaier, Ernst & Young’s US Tax Desk, London

October 10 2001
Christiane Urbing-Adam v Administration de l'enregistrement et des domaines

Sixth VAT directive – Concept of liberal profession – Managing agent of buildings in co-ownership.

October 10 2001
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
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
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
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
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

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