EC tax scene

Article Abstract:

AG Kokott of the European Court of Justice issued a non-binding opinion in the Kofoed case, stating that any exceptions to the application of the EC Merger Directive should be interpreted narrowly. The European Commision, meanwhile, is investigating the congruency of the proposed Dutch group interest box regime with the EU state aid rules. These two events in the European Community tax scene are discussed.

Company legal issue, Investigations, Beliefs, opinions and attitudes, European Community, Kokott, Juliane

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A single European market with 25 different corporate taxes? Fiscal disparity in Spain with regard to its future in the European Union

Article Abstract:

The diversity in the corporate income taxation (CIT) regulations within Europe Union market and the consequences of this diversity are discussed. The differences in CIT prevalent within Spain are analyzed. The European Commission's proposals for harmonizing the corporate tax system are summarized.

Spain, Interpretation and construction, Europe, Economic aspects

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Tax and exchange control: South Africa 2006

Article Abstract:

Budgetary measures of taxation in South Africa, for the year 2006 are discussed. Merger and acquisition regulations are also detailed.

South Africa, State budgets

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