18
Dec 08

EU: change to duty tariffs on smartphones?

The EU has apparently sent member states a formal proposal to reclassify some phones as “multi-functional devices,” raising import duties on those phones.

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17
Dec 08

New Zealand abolishes R&D tax relief

 

In a move counter to almost all other countries, the New Zealand government has announced it is abolishing R&D tax relief from the 2009/2010 income year.

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17
Dec 08

France: R&D relief to be refunded

 

In contrast to New Zealand (see this post), France has announced that in 2009 it will refund all outstanding R&D relief which has not yet been used to reduce corporation tax – broadly, where the relief has been claimed by a loss-making company.   Normally, a loss-making French company claiming R&D tax relief would need to wait three years before obtaining repayment.  The move is part of a French proposed economic recovery plan.

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08
Dec 08

Ireland: improvements to film and tv reliefs

Screen Daily reports that Martin Cullen, Ireland’s arts and film minister has confirmed that improvements to Ireland’s Section 481 film and TV tax break are to be introduced as amendments to the country’s 2009 Finance Bill.

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