February 2002

Main

Dealmakers 2001

Luxembourg offers corporates a sweetener

Currency devaluation prompts reform in Argentina

Japan proposes broader base

EU to tax non-EU digital products

Compaq decision deals blow to IRS’ fight against tax havens

WTO ruling throws trade relations up in the air

Politics stand in the way of Israeli reform

Mexican tax reform stirs up controversy

Japan’s ruling parties agree on consolidated return system

Germany focus: Private equity and venture capital rules lack clarity

Germany focus: New deal for German transfer pricing

Germany focus: ECJ drives VAT planning for German financial services

Germany focus: German hedge funds – reformed but not resolved

Flexibility is the key to China M&A

China gives preference to hi-tech industries

Tax exemption for venture capital fund investments

India takes a bold approach to e-commerce

Hong Kong group stamp duty court challenge and Chinese amendment to income tax on lump-sum termination payments

Taxation of interest arrears court decision

German business tax reform

Tax revision for treasury stock acquisitions

Forthcoming EU presidency and continued tax reform dominate Spain in 2002

Deals

Enron plunges accounting standards into uncertainty

CMS bolsters European tax practice

International Correspondents

Features

New Analysis

Tax Relief

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Editorial

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