Daily Tax Report Index-Summary

UKRAINE

– Corporate tax audits to continue, despite earlier decree, 193:I–1 (10/8/09)
– Derivatives trades, parliament declines to terminate VAT exemption, 197:I–1 (10/15/09)
– Foreign firms' liability for profit tax, guidance issued, 190:I–2 (10/5/09)
– Land tax matters, guidance issued, 196:I–3 (10/14/09); earlier guidance on land title registration procedures corrected, 207:I–1 (10/29/09)
– Tax invoice registration requirement annulled by government decree, 208:I–2 (10/30/09)
– Tobacco products, parliament approves tax increase, 204:I–1 (10/26/09)
– VAT invoices, refunds, and procedures, tax agency issues guidance, 200:I–1 (10/20/09)

UNEMPLOYMENT INSURANCE

– Benefits extension, funding

See LEGISLATION, FEDERAL, HR 3548

– Md. employers brace for automatic rate hike in 2010, 191:H–1 (10/6/09)
– Nev. advisory panel recommends no change in employer tax rate for 2010, 195:H–3 (10/13/09)

UNITED KINGDOM (UK)

– Charitable donations, tax agency publishes draft proposal on credit restriction, 196:I–1 (10/14/09)
– Corporate tax rewrite, comments sought on amendments, 202:I–3 (10/22/09)
– Debt buyback, tax agency issues rules to head off abuse of relief concession, 203:I–3 (10/23/09)
– Domicile, HMRC warns telecommunications companies, internet providers over sham domicile moves, 191:I–2 (10/6/09)
– Foreign profits, comments sought on reporting requirements, 196:I–1 (10/14/09); tax agency releases further legislation in foreign profits tax review, 201:I–6 (10/21/09)
– Game machine Stacker, tax agency publishes draft proposal, 196:I–1 (10/14/09)
– Investment trusts, HMRC seeks comments on “securities” definition in draft rules, 193:I–2 (10/8/09)
– Offshore accounts

– – Disclosures, tax agency launches web portal for, 190:I–2 (10/5/09)
– – Investment funds, comments on tax guidance sought, 190:I–3 (10/5/09); tax agency sends rules to Parliament, 200:I–2 (10/20/09)

– Opera company tribunal win prompts HMRC policy change on production costs, 196:I–2 (10/14/09)
– Postal services, tax agency to reassess scope of VAT exemption, 200:I–3 (10/20/09)
– Residential services, ECJ ruling leaves UK VAT treatment unchanged, HMRC says, 208:I–4 (10/30/09)
– Securities transactions

– – ECJ ruling on stamp taxes leaves UK government rushing to plug loophole, 189:I–3 (10/2/09); HMRC clarifies application of stamp duty, SDRT, 204:I–2 (10/26/09)
– – Manufactured interest, UK sheds tax credit relief on certain payments, 204:I–2 (10/26/09)

– Service industry, tax agency issues guidance for employers on gratuities, minimum wage, 189:I–2 (10/2/09)
– Subsidiary losses, European Comm'n files proceeding to enforce Marks & Spencer cross-border relief ruling (ECJ), 194:I–1 (10/9/09)
– Tax avoidance, government announces measures to counter avoidance using sideways loss relief, 204:I–2 (10/26/09)
– Tax reform, HMRC responds to comments on investment trusts, income tax repeal, 191:I–2 (10/6/09)

URUGUAY

– Liquor imports, EU drops WTO trade threat as Uruguay revamps tax, 191:I–3 (10/6/09)

U.S. POSSESSIONS

See specific territories

UTAH

– Passthrough entities, withholding tax rules take effect, 199:H–2 (10/19/09)

UTILITIES

– Build America Bond program

See BONDS, TAXABLE

– Consolidated Edison's lease-in, lease-out activities, deductions upheld (Fed. Cl.), 203:K–2 (10/23/09); decision text, 203:TaxCore (10/23/09)
– Emissions trading, tax

See CLIMATE CHANGE

– Nuclear industry incentives

See LEGISLATION, FEDERAL, S 1733

– Renewable source electricity

See RENEWABLE ENERGY