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  • Baker & McKenzie nets senior NTA professional
    Kazuo Taguchi has left Japan's National Tax Administration (NTA) to join Tokyo Aoyama Aoki Law Office/Baker & McKenzie's International Tax Practice.
    August 31 2001
  • Brazil rules against taxing revenues on movable assets
    The Brazilian Federal Supreme Court (STF) has held that the imposition of services tax (ISS) on gross revenues derived from the lease of movable assets is unconstitutional. The decision was handed down on October 11 2000, but was not published in the official gazette until May 25 2001.
    August 31 2001
  • UK-US tax treaty finally gets updated
    In the 25 years since the current UK-US tax treaty was signed, significant changes have taken place in the world of international taxation. The long-awaited overhaul is now complete, creating short-term uncertainty, but bringing a promise of less than a quarter of a century until the next update. By Chris Harrison and Dave Lewis, Allen & Overy, London
    August 31 2001
  • China passes revised Tax Administration and Collection Law
    China’s government is signaling its emphasis on tax law enforcement in its New Law. Companies may want to make sure their tax affairs are in good order. By Yunfang Wendy Guo, KPMG’s International Chinese Tax Center of Excellence, New York
    August 31 2001
  • IRS winners and losers demand vigilance
    The IRS experiences a significant setback in its efforts to combat so-called corporate tax shelters and alleged abusive transactions, unexpectedly concedes the inclusion of stock options in cost sharing pool in Seagate, and has acquiesced on the UK petroleum revenue tax in Exxon v Commissioner. By Hal Hicks, David Benson and Margaret O’Connor, Washington DC
    August 31 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
    August 31 2001
  • Reconciling article 9 with domestic law
    Certain guiding principles need to be followed when interpreting the provisions of a double taxation treaty vis-à-vis domestic tax law. This article considers the international context set out by article 9 of the OECD model, and its application to Indian domestic law. By Vispi Patel, Deloitte Haskins & Sells Mumbai
    August 31 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
    August 31 2001
  • London - Tax
    0-2 years pqe A chance to re-train in tax. Opportunity to gain corporate and business tax experience as a key member of a small and friendly team. Significant tax experience not necessary. Candidates from the Big 5 accountancy firms with law degree welcome. (to £53,000) Ref: LM13872. A Contact: Simone Templeton, Garfield Robbins
    August 30 2001
  • Australia and New Zealand sign first advance pricing pact
    The Australian Tax Office has signed a tripartite Advance Pricing Arrangement (APA) with its New Zealand counterpart and a large Australian-based multinational, a first between the two countries
    August 30 2001
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