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  • swiss-law-changes.jpg
    Law changes bring mixed blessings
    Marcel Widrig and Samuel Bussmann of PricewaterhouseCoopers outline how changes to Swiss fiscal law affect the country's position as a favourable tax environment
    March 31 2007
  • swiss-mandapg.jpg
    The key to M&A
    Foreign investors need to consider important M&A tax rules to be successful in Switzerland, believe Jan Oberholzer and Reto Savoia of Deloitte
    March 31 2007
  • cummings.jpg
    US - Do we have a sale?
    By Jasper Cummings and Diana Wessells, Alston & Bird
    March 31 2007
  • Editorial
    Taxpayers buy, sell and reorganise companies in more and more countries around the world. Revenue authorities are rushing to put in place the most appropriate rules and regulations for those deals. International businesses require world-class tax advice to help them deal with these complex M&A tax rules.
    March 31 2007
  • brauchli-rohrer.jpg
    Switzerland - Switzerland retains its edge
    By Barbara Brauchli Rohrer and Samuel Bussmann of PricewaterhouseCoopers
    March 31 2007
  • del-toro.jpg
    Mexico - Chasing the foreign dollar
    By Roberto del Toro, David Cuellar and Mario Alberto Gutiérrez of PricewaterhouseCoopers
    March 31 2007
  • italy-1.gif
    Italy - The Italian way to LBOs
    By Luca Dezzani and Silvia Medici, Dewey Ballantine, Milan
    March 31 2007
  • tahon.jpg
    Belgium - Belgium grapples with merger directive
    By Marc Tahon and Marc De Muynck of KPMG Tax & Legal Advisers
    March 31 2007
  • Taxpayers win depreciation appeal
    Two taxpayers have won their appeals in the UK House of Lords in joined test cases over the calculation of taxable profits.
    March 28 2007
  • Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt
    Interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC) and Article 73b of the EC Treaty (now Article 56 EC) – Tax legislation – Conditions for taxing income and capital in a member state – Double taxation convention concluded with another member state – Methods of exempting and offsetting tax – Wholly artificial arrangements – Cohesion of the tax system.
    March 28 2007
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