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The Indonesian Ministry of Finance has announced the termination of its 1973 income and capital tax treaty with the Netherlands

Loans issued abroad – Prohibition of acquisition by Belgian residents.

Directive 69/335/EEC – Indirect taxes on the raising of capital – Charges for entries in a national register of legal persons – Duties paid by way of fees or dues.

Directive 69/335/EEC – Indirect taxes on the raising of capital – Charge for drawing up a notarially attested act recording an increase in the share capital of a capital company and an amendment to its statutes.

Does Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended, preclude the levying on capital companies of a minimum corporation tax, payable in advance and regardless of their actual income?

Florian Schultz, a partner with Oppenhoff & Rädler Linklaters & Alliance, says this year’s tax reforms will force domestic and foreign investors to rethink their approaches to the German market

McDermott Will & Emery has raided US rival Thelen, Reid & Priest, hiring the firm's international tax and energy team. McDermott anticpiates an abundance of work as the energy industry is deregulated

The extent to which, in the absence of harmonised Community rules, member state competence in respect of direct corporate taxation is limited by the overriding requirements flowing from the fundamental Treaty principles of free movement. Fiscal cohesion – difference in the tax treatment of certain corporate taxpayers based on the place of residence of their parent companies – Community law – restitutionary or compensatory damages in national law notwithstanding that the differential treatment resulted merely in the early payment of tax.

The German government plans to extend an existing “copyright” tax on recording equipment such as videos, to include computers, modems, scanners and CD burners

Avnet, a US-based distributor of semiconductors, components and computer products is to acquire the European distribution division of VEBA Electronics from E.ON AG, as part of a £2.35 billion ($3.5 billion) consortium bid for VEBA electronics distribution group by Avnet, Arrow Electronics and Schroder Ventures.