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  • How to beat the IRS in court

    Margie Rollingson, David Benson and Peg O'Connor of Ernst & Young analyze the Dow decision involving business purpose and corporate-owned life insurance where the court found in favour of the taxpayer


  • Why UK share buy-backs are becoming more attractive

    The High Court has overturned the Inland Revenue's position on the tax treatment of share buy-backs. Ian Bowler and Mike Hardwick of Linklaters reveal the implications of the decision

  • How India's new dividend distribution system works

    Mukesh Butani of Ernst & Young looks at the likely impact of the proposed dividend taxation changes in India's Budget

  • Bush's new tax package explained

    President Bush's US 2004 Budget contains a number of revenue-raising provisions aimed at earnings stripping, tax shelters and executive compensation. Christine Halphen, Oscar Teunissen, Steve Nauheim, Linden Smith and Larry Skor of PricewaterhouseCoopers explain what to look out for

  • Using losses after an ownership change in Germany

    Franz Prinz zu Hohenlohe and Marko Gruendig of KPMG warn of the uncertainties raised by court decisions restricting the use of net operating losses

  • New opportunities for banks in Spain

    Proposed rules on preferred shares have a lot to offer foreign credit institutions in Spain. Carlos Albiñana of Allen & Overy shows where and how

  • Understand Italy's hidden and multiple PE concepts

    Multinationals doing business in Italy have been confused by recent Supreme Court decisions on permanent establishments, including the Philip Morris case. Piergiorgio Valente and Gianpaolo Valente of Studio Legale Tributario GEB Partners focus new light on blurry concepts

  • What the Greek reforms mean

    Greece has revamped its corporate tax system. Panagiotis Zafeiropoulos of Deloitte & Touche explains what it will mean for companies operating in the country

  • What the UK Budget offers

    Derek Jenkins and John Whiting of Pricewaterhouse-Coopers uncover what the 2003 Budget holds for international business

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International Correspondents

International Correspondents