James Hollis reviews the STEP Symposium on Trusts and International Tax Treaties, held on 6–7 April 2005
Simon Whitehead, partner, Dorsey & Whitney, discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU
In the light of the recent Marks & Spencer case, John Cullinane, Tax Partner at Deloitte, offers an alternative way forward
David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
Paul Long, Tax Partner, KPMG and Trevor Hails, Chief Accountant, London Branch, Banco do Brasil and BTC Committee member, discuss the current status on taxation of branch capital
Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Peter Beckett, Director, and Steve Kirby, Tax Adviser, in Ernst & Young's Real Estate Advisory Group, consider the road ahead for the introduction of a UK REIT
Charles Beer, Head of Real Estate Tax at KPMG, outlines how the Budget has affected the property sector
Bill Dodwell, Tax Partner, Deloitte in London, discusses how the Budget impinges on multinationals
A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived