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  • Earn-out complicates SuccessFactor deal
    Erin Kelechava reports on the tax issues surrounding rewards for the executives of an Australian business software company acquired by a US rival
    March 31 2010
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    How taxation of collective investments affects investors
    Switzerland has worked hard to attract fund management. It should reform its withholding tax provisions if it wants to get the most out of this investment, argue Roger Dall'O & Monika Gammeter Utzinger of Tax Partner – Taxand
    March 31 2010
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    US: Acquiring US businesses with an eye on the exits
    How to dispose of an acquisition tax efficiently should be planned in advance, warn Jasper Cummings, Jr and Andrew Immerman of Alston & Bird
    March 31 2010
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    How transfer pricing methods have developed for asset management
    Dieter Wirth and Mohamed Serokh of PricewaterhouseCoopers in Switzerland look at how multinationals such as banks and insurance groups operating in Zurich have been treated during tax audits focusing on the different transfer pricing methods
    March 31 2010
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    Russia: Why Russian acquisitions deserve careful scrutiny
    Tax concepts, such as consolidation, that are familiar in other jurisdictions are unknown in Russia. That makes it important to consider the tax aspects of each M&A transaction in Russia carefully, explain Reece Jenkins and Evgeny Bezlepko of Ernst & Young
    March 31 2010
  • UK: Doubts continue to undermine transactions
    The possibilities for using the tax assets of a UK acquisition are dogged by uncertainties this year, not least the possible reform of controlled foreign company rules, point-out Mike Lane and Stephen Edge of Slaughter and May
    March 31 2010
  • Editorial
    Getting off the blocks
    March 31 2010
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    Canada: Structuring private equity funds for cross-border acquisitions
    A bewildering array of business, legal, regulatory, accounting and tax issues apply to private equity funds, reveals Brent Kerr of Gowlings – Taxand
    March 31 2010
  • US LLCs may face tougher treatment in the UK
    The first-tier tax tribunal in the UK has cast doubt over the UK tax treatment of US limited liability companies (LLCs) in the decision Mr Swift v The Commissioners for HMRC ([2010] UKFTT 88 (TC)).
    March 30 2010
  • Commission defies European Court
    Commission defies European Court
    A spokeswoman for the European Commission said it will still pursue Portugal over discriminatory tax treatment of outbound interest payments, despite the Advocate General's proposal that the European Court of Justice dismiss the action due to lack of evidence.
    March 30 2010
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