December 2001

Issue

Date

Subject

2001-06

December 20, 2001
  • Cyprus: Tax Reforms Proposed for 2002
  • Germany: High Court Issues Major Transfer Pricing Decision
  • Ireland: Finance Minister Proposes Broad Tax Reforms
  • Luxembourg: Update of Recent Tax Developments
  • United Kingdom: Web Cast Spotlight: Proposed Corporate Tax Changes in the UK -- Part 1
  • United Kingdom: Court Limits Local Authorities’ Ability to Issue Retrospective “Business Rate” Demands
  • United Kingdom: Inland Revenue’s Transfer Pricing Yield Exceeds GBP 1 Billion
  • United Kingdom: Company Cars, Fuel Scale Charge, Consultation
  • United Kingdom: Controlled Foreign Companies Acquiring Intangible Assets
  • VAT: ECOFIN Council Reaches Agreement on Imposing VAT on Digital Downloads

2001-05

December 6, 2001
  • Italy: Ministry of Finance Issues List of CFC Countries and New CFC Regulations
  • Portugal: New M&A Regime Expands Scope of Tax Neutrality and Transfer of Tax Losses Rules
  • Spain: New Company Income Tax Rules for 2002
  • United Kingdom: Corporate Tax Reforms to Be Introduced in 2002
  • United Kingdom: Summary of Selected Tax Issues in Pre-Budget Report
  • United Kingdom: Inland Revenue Clarifies Definition of "Recognised Stock Exchange" for Tax Purposes
  • VAT: EU Registration Requirements for Foreign Companies Selling Goods to Local Customers

November 2001

Issue

Date

Subject

2001-04

November 21, 2001
  • European Union: European Commission Proposes Modernization of Corporate Taxation in the EU
  • Germany: Draft Act for the Further Development of Business Tax Law
  • The Netherlands: Dutch Lower House of Parliament Approves New Tax Arrangement with the Netherlands Antilles and Aruba
  • OECD: Committee on Fiscal Affairs Publishes Draft Contents of the 2002 Model Tax Convention Update
  • Sweden: Proposed Changes to Dividends and Capital Gains on Shares Owned by Companies
  • United Kingdom:Treasury Taxation Consultative Document: Work in Progress
  • United Kingdom: Personal Service Companies: The First Special Commissioner's Case

2001-03

November 8, 2001
  • France: Web Cast Video -- Analysis of Proposed Changes in Draft French Budget for 2002
  • Luxembourg: Overview of 2002 Tax Reform
  • Portugal-Canada: Tax Convention Enters Into Force
  • United Kingdom: Treasury's Pre-Budget Report Expected in November
  • United Kingdom: Opportunity for U.S. Taxpayers to Claim Compensation from the UK Inland Revenue
  • United Kingdom-United States: Update on Pending Income Tax Treaty Ratification
  • VAT: Important VAT Refund Deadline Is Fast Approaching

October 2001

Issue

Date

Subject

2001-02

October 25, 2001
  • France: Draft 2002 Budget Would Provide More Flexibility on Tax Treatment Applicable to Domestic and International Restructurings
  • Germany: Finance Ministry Issues Regulations on Auditor Access to Electronic Data
  • The Netherlands: Zero Dividend Withholding Rate Under Dutch PE Structure
  • The Netherlands: Tax Bill 2002 Proposes a Number of Important Business Tax Changes
  • United Kingdom: Is the UK the New "Ideal" Location for European Holding Companies?

2001-01

October 17, 2001
  • KPMG Announces TaxNewsFlash-Europe, Providing News of European Tax Developments

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