December 1997 / January 1998

Main

Latin America's top tax advisers: Latin America: diversity rules

UK launches pre-budget consultation process

BAT Industries and Zurich Insurance restructuring

Reed Elsevier and Wolters Kluwer merger

Merrill Lynch bid for Mercury Asset Management

WorldCom wins MCI

General Electric and Lockheed Martin tax-free exchange

Tomkins orders Golden West Foods

Bid for New Ireland by Bank of Ireland

Launch of The India Public Sector Fund Limited

BG plans share buy-back

British Aerospace makes joint purchase

Federal-Mogul acquisition of T&N

Big six mergers: clients voice scepticism

Controlled foreign corporations responsibility shifts

EU code of conduct strives for coordination

China reinstates duty exemption

Taxfax

Mexico bill: tough on tax havens

US ruling signals sharp turn

M&A in Latin America: tax strategies

Dealmakers: the insiders’ guide 1997

Tax avoidance unwrapped and redefined

New Zealand guidelines clarify risk

Growth of life insurance business

Transfer pricing ruling; Permanent establishments, residency, capital gains tax and double tax agreements

New Tax Developments

Foreign securities brokers

Collective investment offshore funds; Cyprus double tax treaty with Russia

New case law eases the use of tax losses

Discrimination against German Permanent Establishments of EU corporations

Proposed Japan Tax Reform

Transfer pricing studies due by March 31

New Tax Treaties

Representative offices demand Customs amnesty

Canary Islands: A tax landmark in Europe?

Corporate tax reform; Switzerland-US tax treaty

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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