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  • Denmark disappoints with downbeat budget
    Danish businesses are up in arms following a draft budget that not only failed to announce a corporate tax cut, but also proposed a significant rise in environmental taxes.
    September 30 1999
  • The UK puts brakes on withholding tax harmonization
    Britain has succeeded in temporarily blocking the EU's latest move towards tax harmonization.
    September 30 1999
  • ECJ’s branch decision opens treaty networks
    The German government has lost a landmark case concerning the taxation of branches that will have an impact throughout the EU.
    September 30 1999
  • Japanese help angels get off the ground
    The Japanese ministry of international trade and industry is to introduce tax reforms designed to encourage angel investment in Japan.
    September 30 1999
  • Brazil increases tax burden
    The Brazilian internal revenue has drafted a bill forcing the introduction of a minimum corporate income tax. A further bill reducing company tax exemption to one year is also under consideration in the senate.
    September 30 1999
  • Economic boom prompts Swedish tax cuts
    The Swedish government is so confident in the growth of the economy that it has unveiled the first budget for a decade to include significant income and corporate tax cuts.
    September 30 1999
  • IRS calls for disclosure delay
    The IRS has asked the tax court for a delay in the planned disclosure of APAs. But the plaintiffs in the case have objected. Oliver Ralph reports
    September 30 1999
  • Ernst & Young expands Canadian litigation
    Donahue & Partner, the Canadian member firm of Ernst & Young International, has recruited tax litigators Al Meghji and Roger Taylor. The move reunites the two, who worked together at the Canadian department of justice for many years.
    September 30 1999
  • News in brief
    Ireland enjoys evasion spectacle
    September 30 1999
  • Advance pricing agreements
    This year's UK Finance Act introduced the concept of Advance Pricing Agreements (APAs) in the field of transfer pricing. The legislation is supplemented by a Statement of Practice (Statement) which was published at the beginning of September.
    September 30 1999
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