Issue

Date

Subject

2000-14

December 14, 2000

Summary and Updates Page

• Canada Revenue Announces DRUPA Policy-Entities to be Treated as Partnerships
• Canada-United States: Transfer Pricing Disputes - 1994 Competent Authority Request Deadline Looms
• United States: Update on Tax Treaties and Regulatory Guidance
• Netherlands Antilles: Tax Benefits for Offshore Companies Are Resurrected; Tax Arrangement with the Kingdom of the Netherlands Is Pending
• Colombia: Tax Withholding at Source on Turnkey Contacts
• Argentina: Transfer Pricing Reports Now Required in All Tax Audits
• Other Developments: Canada, Argentina (see Summary and Updates page)

Issue

Date

Subject

2000-13

November 30, 2000

Summary and Updates Page

• OECD Publishes Framework to Guide Identified "Tax Havens" in Eliminating Harmful Tax Practices
• Canada: Keeping Up with Falling Canadian Tax Rates
• Canada: "2000 Capital Gains Tax Wizard" Simplifies Complex Calculation
• Colombia: Finance Minister Offers Modifications to Tax Reform Measures
• Argentina: Changes in Tax Laws Take Aim at Tax Evasion

2000-12

November 16, 2000

Summary and Updates Page

• Canadian Departure Tax: Revenue Will Not Assess Based on Draft Law
• Dudney: U.S. Consultant in Canada Escapes "Fixed Base"
• Venezuela: Update of Existing Tax Treaties
• Venezuela: President Chavez Granted Decree Power for One Year
• Argentina: Decrees Published on Tax Reform and Leasing Law
• Argentina: House of Representatives Approves Investment Incentives Bill
• Other Developments: Canada, United States, Colombia (see Summary and Updates page)

2000-11

November 2, 2001

Summary and Updates Page

• Canada: Call for Federal Election Kills Tax Measures
• Canada: Resource Income Is Shut Out of Corporate Tax Rate Cuts
• Canada: Does Canadian Pacific Dilute GAAR?
• Canada: Changes in Revenue's Policies Announced
• Argentina: Landmark Case Is Overturned; Favorable Withholding Tax Rate for Software Royalties May Be Unavailable
• Argentina: New Steps to Enforce Transfer Pricing
• Other Developments: United States (see Summary and Updates page)

Issue

Date

Subject

2000-10

October 19, 2000

Summary and Updates Page

• Canada: KPMG Canadian Tax Letter Takes Stock of Employee Stock Options
• Canada: Possible Fall Election May Affect Legislative Agenda
• Canada: Round-Up of Recent Canadian Tax Court Cases
• United States: IRS Guidance on Closing Agreements to Avoid Recapture of Dual Consolidated Losses
• Mexico & Latin America: Confronting the Pitfalls of Anti-Tax Haven Rules
• Other Developments: Canada (see Summary and Updates page)

2000-09

October 5, 2000

Summary and Updates Page

• Canada: Revised Foreign Bank Tax Rules - KPMG Analysis Available
• Mexico: Provision of Value-Added Tax Held "Unconstitutional"
• Mexico: Court Holds Reductions in Estimated Tax Payments Are Not Discretionary
• Venezuela: Income Tax Exemptions Are Now Available to Companies in Certain Areas of the Country
• Colombia: Update: Tax Reform Proposals
• Argentina: Government Considers Modifications to Decree Implementing Tax Reform
• Argentina: Telecommunications Deregulation Scheduled for November
• Other Developments: Canada, United States, Colombia (see Summary and Updates page)

Issue

Date

Subject

2000-08

September 21, 2000

Summary and Updates Page

• Canada Defers Foreign Investment Entity and Non-Resident Trusts Proposals
• Canada: Update - Specific ID for Shares Acquired Under a Section 7 Securities Option
• Canada: Summer 2000 Round-Up of Sales & Local Tax Issues
• United States, Canada Propose Tax Treaty Modifications
• United States: Treasury Update on Regulatory Projects and Treaty-Related Issues
• Caribbean Basin & Costa Rica: Caribbean Basin Trade Partnership Act Serves as Prelude to Free Trade Area of the Americas
• Brazil: Central Bank Requires Electronic Registration of Foreign Companies Operating in Brazil
• Other Developments: United States (see Summary and Updates page)

2000-07

September 7, 2000

Summary and Updates Page

• Canada: OECD Survey Recommends Using Fiscal Surplus for Tax Relief and Debt Reduction
• United States: IRS Accepts Cost-Sharing Arrangement Under Transfer Pricing Regulations
• United States: EU Commissioner Says FSC Legislation Does not Comply with WTO Rules
• Brazilian Tax Authority Rules that Transfer Pricing Regulations Override Bilateral Treaty
• Colombia: Tax Exemptions for Businesses Locating in 1999 Earthquake Areas

Issue

Date

Subject

2000-06

August 24, 2000

Summary and Updates Page

• International: EU Member Countries Reply to Internet Tax Proposals
• Canada: Foreign Bank Branches - Finance Canada Deposits Proposed Amendments
• United States: Presidential Candidates' Tax Proposals
• Mexico, United States Agree to Extend Current Tax Treatment of Maquiladoras

2000-05

August 10, 2000

Summary and Updates Page

• Finance Canada Addresses Tax Treatment of Items of Foreign Accrual Property Income or Loss
• United States Moves to Repeal FSC and Create a New Tax Regime for Foreign Sales
• United States: Other International Tax News
• Mexico: High Court Holds a Provision of the Asset Tax Law Unconstitutional
• Venezuela: New Exemption from Income Tax Rules and Reduced VAT Rate Take Effect