Once a tax haven for interest expenses, France has recently experienced a significant tax audit activity in this area. Frédéric Laureau, Partner at EY Law in Paris, outlines what could become the new legislation
Stephen Dale, VAT Partner and Hélène Rives, International Tax Partner, Landwell, correspondent law firm of PwC, outline the various procedures in a French tax audit
Chris Llallemand, of Akerman Limited, reports on two CIoT Commerce & Industry Group meetings with Inland Revenue International, held on 22 September and 13 October 2004
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases surveys some of the leading direct tax decisions reached in 2004. The indirect tax round-up will be published in a forthcoming issue
Alan Kennedy, Senior Manager, KPMG's Tax Investigations practice, discusses the guidance on finality for taxpayers issued by the Revenue following the Veltema case
Martin Scammell, Partner, Ernst & Young LLP, looks at reasons to respond to yet another consultation paper on the option to tax
In the second of a series of articles, Richard Hall and Stephen Callahan of KPMG Tax Investigations address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act
Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends
Stephen Edge, Slaughter and May, gives us the City reaction to the PBR
Alan Buckett, Deputy Taxation Director, Barclays Bank plc, reviews this year's Tolley's VAT and Property conference held on 14 October