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  • Deals of the year 2002

    In our annual round-up of key transactions and the use of sophisticated tax-planning tools, we highlight five distinguished deals. See how your work compares


  • Special focus - Belgium: What the corporate tax reforms mean

    Belgium has lowered nominal corporate tax rates and made some other changes to attract foreign investment. Marc De Munter of Freshfields Bruckhaus Deringer examines the implications of the legislation and whether it will work

  • Special focus - Belgium: Understand the new DRD and withholding tax regime

    As part of its tax reforms, Belgium has reworked its participation exemption and withholding tax regime. Kurt De Haen of PricewaterhouseCoopers analyzes the implications

  • What the US mid-term elections mean for earnings stripping

    Multinationals doing business in the US should be worried about how the Thomas Bill will affect their business. PricewaterhouseCoopers' Oscar Teunissen and Larry Skor in New York and Christine Halphen, Steve Nauheim and Linden Smith in Washington DC explain why

  • The Netherlands' participation exemption regime gets better

    Michiel Sunderman of Freshfields Bruckhaus Deringer reveals how recent cases and legislation have improved the participation exemption regime in the Netherlands, particularly as it applies to options

  • How Japan taxes stock options

    A new case has changed how employees of Japanese subsidiaries of foreign companies are taxed on their stock options. Ryuichi Tajima, Doug Rosser, Jonathan Stuart-Smith and Jonathan Golub of Deloitte Touche Tohmatsu, Tokyo explain why corporates need to review their plans

  • When minority shareholders attack transfer prices

    Transfer pricing professionals face a new challenge. Francois Vincent, Steven D Harris and Paul Burns of KPMG report on the case that is changing the landscape in North America

  • Inside transfer pricing in the UK

    The willingness of UK inspectors to take on bigger and more complex transfer pricing cases may be about to increase. Gary J Mills, head of Ernst and Young's transfer pricing controversy practice, looks inside the Inland Revenue after Tax Bulletin 60

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International Correspondents

International Correspondents