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  • Tax edges down super highway

    Tax advice providers are starting to register sites on the Internet, but have they stopped to consider what clients really want? If they haven’t, then they should. Adrian Preston and Phillippa Cannon report on the most popular tax web sites


  • EU steers UK group relief rules

    ICI has taken its case for consortium relief to the European Court of Justice. The Advocate-General’s opinion may not satisfy ICI, but it does imply the liberalization of consortium relief for EU businesses. By Murray Clayson of Freshfields, London

  • China: layered incentives draw investors

    China offers foreign investors a host of tax incentives, many of which can run simultaneously. Kenneth Leung of Clifford Chance, Hong Kong looks at the opportunities, the criteria for qualification and the interaction of the available incentives

  • Hybrid branches face stern test

    The US Internal Revenue Service has signalled its intention to limit the tax advantages available to some hybrid branches. Joseph DeCarlo of Price Waterhouse LLP, and Alan Granwell and Dirk Suringa of Ivins, Phillips & Barker, Washington DC report

  • Holding competition hots up

    A comparative approach is adopted in this assessment of Italy’s realistic potential as a holding company location. By Piergiorgio Valente and Marco Magenta, Studio Associato Legale Tributario (associated with Ernst & Young International), Milan

  • Striking a good deal in Japan

    Japan now offers foreign investors a warm welcome, and a range of acquisition opportunities. Dean Yoost and Todd Landau of Coopers & Lybrand in Tokyo and New York present a tax guide to structuring acquisitions in Japan

  • Germany: reform by example

    Hans-Peter Niedrig and Axel Schiller of KPMG Düsseldorf use practical examples to illustrate the real affects of changes to German tax law, including the taxation of reorganization profits, accruals for anticipated losses, and loss deductions for shell purchases

  • US position raises new questions

    A new provision and temporary regulations should simplify the complex issues relating to passive foreign investment companies. Unfortunately, the rules inadequately address key issues. By Dale Collinson and Patrick Carmody of Willkie, Farr & Gallagher in New York

  • Expatriate taxation in Europe Survey Part three: The discreet charms of expat tax

    Italy, Spain, Sweden and Switzerland are not celebrated expatriate tax locations, but as the third and final part of this survey shows, they offer some hidden attractions, some planning opportunities, and present some pitfalls to watch out for

  • The Taxation of Intangibles (Special supplement): Japan

    A special report prepared by Jonathan Stuart-Smith and Tomohiko Kaneko of Deloitte Touche Tohmatsu, Tokyo

  • The Taxation of Intangibles (Special supplement): United Kingdom

    A special report prepared by Christopher Fitzgibbon of Deloitte & Touche, London

  • The Taxation of Intangibles (Special supplement): United States

    A special report prepared by Michael Knee, Washington and Robert Misey, Nashville Deloitte & Touche LLP

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