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  • Deloitte loses legal link in Poland
    Wasylkowski & Partner, a Deloitte-affiliated law firm in Warsaw, is reported to be abandoning its big four link to merge with the independent Polish firm Wardynski & Partner. The move will happen some time in October, but Wasylkowski & Partner will continue to work informally with Deloitte.
    September 30 2004
  • Senior French government tax adviser moves into private practice
    Gide Loyrette Nouel, a law firm, has hired a senior French government tax adviser. From 1996 Guillaume Goulard was a senior member of the French Supreme Administrative Court (Conseil d'Etat) where he provided independent legal opinion on fiscal issues.
    September 30 2004
  • PricewaterhouseCoopers partner jumps ship for US law firm
    Eric Ryan, a former tax partner at PricewaterhouseCoopers, has moved to Gray Cary Ware & Friedrich, a US law firm. Ryan, who specializes in international tax and transfer pricing for technology companies, made the switch to Gray Cary's Palo Alto office on September 9 2004.
    September 30 2004
  • Law firm sets up new tax practice in Austria
    Clemens Hasenauer, an Austrian tax lawyer formerly at the top law firm Haarmann Hügel, has joined a rival firm as head of a new tax practice. Cerha Hempel Spiegelfeld Hlawati hired Hasenauer to lead a tax practice that will support the firm's other service lines but will also do tax-lead work from its Vienna office.
    September 30 2004
  • Proposed reorganization regulations make planning mergers even easier
    It is common for acquisitions to be conducted in the US on a tax-free basis through stock-for-stock exchanges. Assume that a European company (EuropeCo) lists its shares in the US and desires to acquire a US company (US Target) by providing a mix of EuropeCo shares and cash. Normally this can be done by EuropeCo forming a US acquisition vehicle (US Newco) and US Target mergers into US Newco, providing EuropeCo shares and cash to the former Target shareholders.
    September 30 2004
  • Reporting obligations for preferred shares and debt instruments
    In July last year a new tax and legal regime for preferred shares and other debt instruments issued by EU credit institutions or by listed companies other than credit institutions (or by their respective subsidiaries) was introduced in Spain by Law 19/2003 on the legal regime applicable to movements of capital and foreign economic transactions and on certain measures to prevent money laundering (see the International Tax Review, February 2004).
    September 30 2004
  • hardwick-apr04.jpg
    Tax lawyers claim privilege against UK disclosure rules
    The future of the UK's tax disclosure regulations could be in jeopardy after the Inland Revenue and The Law Society failed to reach an agreement on the impact of the regulations on tax lawyers that claim legal professional privilege.
    September 30 2004
  • New benefits under the EU Directives
    EU postpones the Savings Directive
    September 30 2004
  • New Zealand accounting firms’ tax advice to be legally privileged
    Companies seeking tax advice from chartered accountants in New Zealand will get greater privacy after the country’s finance ministry announced new rules to level the playing field between accountants and lawyers
    September 25 2004
  • US outbound update: IRS updates advance pricing agreement guidance
    In two documents, the IRS has updated rules for getting an advance pricing agreement (APA)
    September 25 2004
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