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The Australian government has passed a goods and services tax (GST) deal which may place an additional compliance burden on business.

In 1994, the Dutch Supreme Court ruled that a UK person legally entitled to receive dividends from a Dutch company could claim reduced Dutch dividend withholding tax of 15% under the UK/Netherlands tax treaty. The case in question involved a Luxembourg company that sold Shell dividend coupons to a UK market maker at 80% of their nominal value. Since the Luxembourg company was not entitled to the benefits of a tax treaty, it would otherwise have suffered 25% dividend withholding tax on dividends it received from Shell in the Netherlands.

UK Companies and law firms have pledged to fight on after an amendment concerning the Inland Revenue's power to force companies to disclose legal correspondence fell in Parliament.

Wachtell Lipton Rosen & Katz, in New York, is advising Connecticut chemical maker Crompton & Knowles in its merger with chemical company Witco. The deal is valued at $1 billion, plus the assumption of $1 billion worth of debt.

With effect from January 1 1999, Spain introduced new legislation (Law 41/1998) on the taxation of non-residents. This new law marked a milestone in the history of Spain's tax legislation, since for the first time non-residents obtaining taxable income in Spain are governed by a law separate from that regulating the taxation of resident taxpayers under corporate income tax and personal income tax.

A recent ruling has clarified the scope and objective of Double Taxation Avoidance Agreements between India and the UAE (DTAA). According to this ruling, if a taxpayer is liable to pay tax under the laws in force in one country alone, he cannot claim any relief under the DTAA.

Ask a tax professional about the major tax advice developments of the last 12 months and the answers will highlight the firm’s success. Ask a client and a different story emerges. Rosie Murray-West asks corporate tax directors about their loves and hates

The Norwegian foreign tax credit rules have been widened in recent years to allow Norwegian parent companies to claim more credits than were previously available. Unni Bjelland of Ernst & Young in Norway explains how to make the most of the new regime

Many specialists believe that direct tax harmonization is years away. But, as Peter Nias and Nicola Purcell of McDermott, Will & Emery in London argue, recent EU initiatives and court decisions have quietly brought a unified tax system a step closer

The State of Michigan has dropped its proposed taxation of foreign corporations, following intensive lobbying by Canadian trade associations.