Magazine
December 2001 / January 2002

Magazine Archive

World's leading tax advisers: Part 1 - Latin America: Revealed: who you think is the best

For the past two years, the results of International Tax Review's Latin America survey have yielded few surprises, with little movement in the ranking of firms. However, as this year's results show, the dynamics could be changing. Find out why. By Sharon Cunningham

EU company taxation stirs up controversy
McDermott, Will & Emery
Xavier, Bernardes, Bragança
PricewaterhouseCoopers
OECD compromises fail to satisfy havens
US shows its commitment to e-commerce
Belgium proposes new withholding on liquidation proceeds
Korea defines permanent establishment and related party concepts
Planning for success in Latin American M&A

Tax planning can be a decisive element in the success or failure of acquisition in Latin America. Certain strategies increase the chances of maximizing a bid. By Nicasio del Castillo, New York; Jorge Gross, Miami; Ramon Mullerat, Spain; and Alberto Lopez and Manuel Solano, Mexico City, of PricewaterhouseCoopers
One step forward, one step back in Portugal

An overly broad definition of related parties, and the failure to legislate for APAs and cost contribution arrangements are some of the key omissions marring Portugal’s efforts at transfer pricing reform. By Francisco de Sousa da Câmara and Maria Quintela of Morais Leitão & J Galvão Teles, Lisbon
Why Russia is still playing catch up

Russia lacks both the experience and the relevant information to put in place a truly effective transfer pricing regime, but the will is there. By Victor Matchekhin of Linklaters, Moscow
US Customs finally meets its match

US importers have traditionally met with little success when challenging unfavourable rulings by the US Customs authorities. The decision in Mead represents an important challenge to this state of affairs. By Damon Pike and Giovanni DiCenso, of Deloitte & Touche, Atlanta and Washington DC
More German taxes for executives abroad

A bundle of new tax acts that significantly alter the German tax system has passed into legislation. As part of the continuing tax reform, the legislator has changed the taxation of foreign executives of German companies. By Harald Herrmann and Maral Rösner of Clifford Chance Pünder, Frankfurt am Main
No level playing field for EU cross-border investment funds

Aspirations for a single EU market are killed off by member states that use tax legislation to discriminate against cross-border sales of investment funds. By David Newton and Travis Barker of PricewaterhouseCoopers
Tax relief for downturn in Hong Kong and China cuts expatriate allowances
New rules for mergers and assimilated operations in the Draft Finance Bill for 2002
High court redefines German transfer pricing framework
Property leasing
Permanent establishment through a subcontractor
Amortization of financial goodwill – new tax rules 2002
Deals
Skadden Arps starts UK tax group
London office opening set to boost Bahamian profile
Heimann leaves Cleary Gottlieb
Freshfields enhances Milan office
Shearman boosts tax group with worldwide raids
Andersen
KPMG