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  • EU air fuel tax outrages industry
    European finance ministers have agreed to discuss proposals for an air fuel tax on commercial aircraft. An ECOFIN (European Economic and Financial Affairs) council meeting on March 14 listened to European Commission (EC) plans for the tax, which would levy anything from 10-245 euros per 1000 litres of aviation fuel.
    March 31 2000
  • Singapore budget shows more hopeful outlook
    Finance minister Richard Hu announced a budget that drew on a more optimistic reading of the Asian economic climate. Principal changes included a reduction in the corporate tax rate from 26% to 25.5%. The two-year property tax rebate for commercial and industrial properties, announced in 1998 was extended until 2001 but at the lower rate of 25%.
    March 31 2000
  • IRS moves against tax products
    The US Treasury is out to get tax products and is increasing its demands for disclosure as a deterrent against their use. Further moves will soon follow, as Keith Martin of Chadbourne & Parke LLP, Washington DC explains
    March 31 2000
  • Vodafone Mannesmann tests EU law
    Vodafone AirTouch/Mannesmann deal are reviewed by Conor Hurley and Andrew Beverley from Linklaters, and Lynne Patmore, group tax director at Vodafone AirTouch
    March 31 2000
  • Matheson moves for tax team
    Matheson Ormsby Prentice has boosted its tax department by bringing in four new associates.
    March 31 2000
  • Germany draft threatens heavy burden
    The German draft transfer pricing documentation and APA regulations focus attention on the procedural elements of compliance. The rules, if adopted represent a significant documentation burden. By Thomas Borstell and Ludger Wellens, Ernst & Young, Düsseldorf
    March 31 2000
  • China offers VAT refund for purchase of equipment manufactured domestically
    The PRC State Administration of Taxation has issued the Trial Measures for Tax Refund in Respect of Equipment Purchased by Foreign Investment Enterprises. Under the Trial Measures, a foreign investment enterprise (FIE) is eligible for a full refund of value-added tax (VAT) paid in respect of the purchase of equipment manufactured by enterprises situated in the PRC, if it has satisfied the following requirements:
    March 31 2000
  • Hong Kong budget steadies course but holds back surprises
    Despite widely expected changes, the financial secretary, Donald Tsang Yam-Kuen, made no significant changes to Hong Kong's tax regime. Only three measures were announced: a reduction in the stamp duty on stock transactions (from 0.25% to 0.225%), an extension of the diesel duty concessionary rate, and an extension of exemptions for electronic vehicles.
    March 31 2000
  • Canada tries to stop migration
    Canada’s federal budget attempts to balance the need to reduce excessive personal and business tax rates with the desire to increase government spending. But has it gone far enough to address the issue of tax migration? By Elinore Richardson of Stikeman Elliott, Montreal
    March 31 2000
  • Indian budget attacks dividends
    Taxpayers’ worst fears of a harsh budget for the next year proved to be mostly unfounded. With the exception of a surprise doubling of the dividend distribution tax, nip and tuck seems the order of the day. By Prayaag Joshi and Ayesha Chandy of Arthur Andersen, Mumbai
    March 31 2000
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