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  • Spain to reduce telecoms taxation
    The Spanish government is cutting a tax on third-generation (3G) mobile phone operators by 62.5%, in response to industry lobbying
    September 29 2001
  • LatAm gas pipeline pact to spur investment
    Investors are to benefit from a more liberalized Latin American energy market after regulators signed a pact guaranteeing equal treatment for both foreign and local companies
    September 29 2001
  • 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
  • London - Tax
    0-2 years pqe Retrain in tax. Gain corporate and business tax experience as a key member of a small and friendly team. Significant tax experience not necessary. Big 5 accountancy firms candidates with LLB welcome. (to £53,000) Ref: LM13872.A Contact: Simone Templeton, Garfield Robbins
    September 27 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
  • 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
  • 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
  • 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
  • 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
  • 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
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