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Tax incentives were the order of the day as Singapore today unveiled its budget for the upcoming financial year.

Paulo Núncio, a partner from law firm Garrigues has been made tax chairman of the Lisbon Trade Association.

Alistair Darling, the chancellor of the exchequer, has released the tax framework for UK business which sets out the government's plans for improving simplicity, stability and certainty while reducing compliance costs in the business tax arena.

The Australian government has today unveiled an updated framework for tax reform measures that will be introduced this year.

Articles 43 EC and 48 EC; refusal to grant the company the possibility of forming a single tax entity with a non-resident subsidiary; avoidance of double taxation concluded between Belgium and the Netherlands; prevention of tax evasion; taxes on income and wealth; the double taxation agreement;

Both X Holding BV and its Belgian subsidiary applied for recognition as a single tax entity, but the Dutch authorities refused because the subsidiary was not established in the Netherlands. The Dutch Supreme Court asked the ECJ: does EC law prohibit member state rules that allow a parent company and its subsidiary to be treated as a single taxpayer but which restrict that option to companies taxed in that member state?

International Tax Review's monthly round up of the biggest deals and transactions.

The controversial proposals would introduce a flat corporate tax rate of 24% and streamline the tax code while at the same time making significant changes to well established international tax laws.

Hong Kong's budget failed to deliver any significant tax changes, focusing rather on the extension of existing tax rules.

The South African budget contains several measures aimed at closing loopholes in the system, which could significantly increase corporate taxpayers' liabilities.