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  • Dealmakers

    An insider's guide to four of the more interesting transactions of 2000


  • Dealmakers

    An insider's guide to four of the more interesting transactions of 2000

  • German turn of document screw

    Tighter documentation requirements are the essence of Germany's new draft transfer pricing regulations. There are major risks, but also double rewards for taxpayers who respond in timely fashion. By Alexander Vögele and William Bader for KPMG, Frankfurt

  • Get the best value from intangibles

    Intellectual property underpins a good deal of the value of many multinational groups. Exploiting these intangibles across markets offers a key competitive advantage. Mary Walsh of PricewaterhouseCoopers, Dublin explains how

  • Powering the dream demerger

    Structuring a demerger to attain maximum tax benefits and to minimize exposure to stamp duty is imperative. Mike Hardwick, John Lindsay and Claire Hopes, Linklaters & Alliance, London, give an insider's guide to the National Power/Innogy deal

  • Germany amends funds taxation

    Germany has amended its tax regulations for the treatment of investment funds. Wolfgang Oho and Gerald Plenge of Arthur Andersen, Frankfurt, review the previous regulations and look at what the new rules hope to achieve

  • Ireland maintains its charm

    Recent developments in Ireland's tax regime, including changes announced in the Budget, show a determination to continue courting foreign investment. Gary O'Mahony of Ernst & Young, Dublin investigates the latest initiatives

  • Tackling the trademark issue

    The German Supreme Tax Court has overturned a recent decision by a lower court on the treatment of trademark royalties. Thomas Borstell and Oliver Wehnert of Ernst & Young's Transfer Pricing Specialist Group in Düsseldorf, report on the court's findings

  • OECD makes its ruling on e-tax

    Following much discussion, the OECD has issued the final changes to the commentary to article 5 of the Model Tax Convention. Machiel Lambooij, of Freshfields Bruckhaus Deringer, Amsterdam, assesses the balance that has been struck between the new economy and the old

  • Hong Kong squares up to e-tax

    If Hong Kong is to develop into an attractive location for e-business, concrete measures need to be put in place. Mark Norris, Guy Ellis and Colin Farrell of PricewaterhouseCoopers, Hong Kong review the efforts to date

  • US and WTO fight on

    David Benson, Hal Hicks and Margaret O'Connor of Ernst & Young LLP in Washington, D.C. provide a round-up of recent US legislative developments, IRS new treaty moves and court cases. Disagreements with the EU and the meaning of "liable to tax" make the news

News Analysis

International Correspondents

International Correspondents