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  • 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
  • Athinaiki Zithopiia AE v Elliniko Dimosio (Greek State)
    Taxation of company profits – Parent companies and subsidiaries – Directive 90/435/EEC – Concept of withholding tax.
    October 03 2001
  • 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
    September 30 2001
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    How to raise the profile and mitigate the cost of IPT
    A recent ECJ ruling has thrown insurance tax into the limelight. This article examines issues from a UK perspective. By David Raistrick and Martin Ruffles, Andersen’s Indirect Tax Practice, Leeds and Manchester
    September 30 2001
  • McDermott achieves MDP status with landmark London hire
    International law firm McDermott, Will & Emery has recruited ex-PricewaterhouseCoopers senior tax partner, Guy Madewell, into its London tax practice. Madewell's appointment gives McDermott what it believes is the first multidisciplinary tax group of its kind in a London City legal practice.
    September 30 2001
  • US business calls for clarification on e-taxation
    The US is likely to take up proposed legislation to extend the moratorium on certain internet-related state and local taxes, despite opposition from a number of state governors. The existing three-year moratorium, imposed by the Internet Tax Freedom Act (ITFA) of 1998, is scheduled to expire on October 21 2001. However, a number of bills have been introduced that would extend the moratorium for varying lengths of time, including up to five years or maybe even permanently.
    September 30 2001
  • Latvia slashes corporate tax rate
    In a shock move, Latvia has announced draft proposals to drop its corporate income tax rate from 25% to 15% by 2004. The proposal, entails reducing the corporate tax rate down to 22% in 2002, 19% in 2003 and 15% in 2004, in a bid to attract foreign investors.
    September 30 2001
  • Transfer pricing in Europe: OECD versus local practice
    EU regimes are tightening up on their transfer pricing rules and regulations. The following provides a practical guide to some of the most recent changes. By Eduard Sporken, KPMG Global Transfer Pricing Services, Amstelveen; Alexander Vögele and William Bader, KPMG Frankfurt; Pascal Luquet and Sébastien Laisney, KPMG, Fidal Paris et International, Paris; and Elizabeth Musgrave, KPMG, Manchester
    September 30 2001
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