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  • European Court of Justice ruling on umbrella insurance contracts
    Dutch tax literature pays little attention to insurance tax. One of the reasons could be that, at first sight, the insurance tax is rather uncomplicated. It could, however, be otherwise in cross-border situations.
    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
  • Opposition mounts for Tobin tax
    The debate over the possibility of the Tobin tax ? a proposed tax on cross-border capital flows, in particular speculative currency transactions ? is widening. Following French prime minister Lionel Jospin's support for the tax, UK foreign secretary Jack Straw has denounced the idea's viability, stating that it is unlikely to work in practice.
    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
  • 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
  • Income understatement prosecutions and reinvestment tax refund clarification
    HONG KONG
    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
  • Branston leaves Shell for Andersen
    Tim Branston, the former head of tax for the gas and power division of Shell has joined Andersen's Energy and Utilities Group in London as a tax partner.
    September 30 2001
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