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Download a copy of Issue 21

  1. European News
    • EU Savings Tax Directive comes into force – except in Gibraltar
    • UK targets chargeable gains
    • The Netherlands proposes corporate tax reform
  2. USA & Caribbean News
    • Wealth Report anticipates slower growth in 2005
    • Uruguay commits to major tax reform
    • US bill targets “tax haven” CFCs
  3. Far East News
    • China to restrict offshore investment by PRC individuals
    • Singapore Advance Ruling System
    • New Zealand to introduce reporting for foreign trusts
  4. Legal News
    • Hong Kong Court rejects Ramsay in estate duty case
    • Taxpayer wins central control and management case on appeal
    • ECJ opinion clears way for cross-border loss relief
  5. Fiscal News
    • China to unify corporate rates for foreign and domestic firms
    • Switzerland revokes “50/50” and “80/20” tax practices
    • South Africa withholds on non-resident sale of fixed property
  6. Special Report
    • Q&A on EU Savings Tax Directive
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