September 2001

Main

EU takes centre stage

US-UK treaty promises huge savings for business

Deals

Clifford Chance makes its mark in Italy

Lovells’ merger bolsters European expansion plan

Baker & McKenzie nets senior NTA professional

Linklaters scores Latin link-up

People & firms in brief...

Andersen

Lovells

Mannheimer Swartling Advokatbyrå

P+P Pöllath + Partners

PricewaterhouseCoopers LLP

Tax Partner AG

EU wins WTO battle

China repeals incentives for foreign banks

Freeserve lashes out at AOL’s VAT-free status

Venezuelan Supreme Court decision grants certainty in reciprocal investments

Brazil rules against taxing revenues on movable assets

Interposed entity constitutes tax avoidance, says Australian High Court

UK-US tax treaty finally gets updated

China passes revised Tax Administration and Collection Law

Banking: an anatomy of an e-transition

German court vetoes document regulations

Reconciling article 9 with domestic law

Applying the avoir fiscal and the half income procedure

Chile tightens up on tax evasion

IRS winners and losers demand vigilance

Income tax rules and broad-based taxes

Court decision and France-Germany tax treaty

Key German tax statutes void under EU law?

Advance ruling

Asset Covered Securities Bill 2001

Constructive dividends from reduction of paid-in capital

Tax consolidation – actions against the 1999 tax reform programme

New fiscal unity legislation: the continuing story

Supreme Court decision on the classification of software as a literary work in the US-Spain convention

Options, cost sharing and APA programme

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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