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By David Stevenson

Sari Laaksonen The proposal for the amendment of the act on the taxation of income of a person subject to limited tax liability was issued on September 15 2008. The legislative proposal for the reform would mean the regulations on the tax at source withheld on the dividend distributed by a Finnish company would correspond to Community law and ECJ practice. The amendment is due to enter into force on January 1 2009, and the new regulations will be applied to dividends paid on January 1 2009 or thereafter.

In September, the OECD issued a consultation paper on the transfer pricing aspects of business restructuring. Ahead of the deadline for submissions, Joanna Faith finds out how tax professionals have reacted to the draft

Australia no longer considers the Isle of Man to be a tax haven after the signing of agreements between the two jurisdictions in London on January 30.

Dennis Turovets will chair Magisters' tax practice in its new office in Minsk. The office opened on February 4 after the firm merged with BelJurbureau,, a Belarus practice, in December. Three other professionals will work Turovets, who is also the managing partner of the office, in the tax practice

First subparagraph of Article 104(3) of the Rules of Procedure; First VAT Directive; Sixth VAT Directive; Article 33(1); Concept of 'turnover taxes'; Tax calculated on the basis of an undertaking's turnover to finance the maintenance and development programme for national roads.

Management of the effective tax rate and taxation of international operations are top concerns for US corporate tax executives, a report by a US law firm has said.

A national newspaper is probing the tax strategies of more than 20 major British companies in an investigation to determine the extent of tax avoidance by big business.

Sixth VAT Directive – Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions – Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services.

VAT; Interpretation of Articles 2, 4, 13B(d)(5) and 17 of the Sixth Directive, and of Articles 2, 9, 135(1)(f), 168 and 169 of Directive 2006/112/EC; Disposal by a parent company of shares in a subsidiary and of its remaining holding in another company, for the purposes of group restructuring; Deductibility of VAT paid on supplies of services acquired by the parent company as part of the share disposal transactions.