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  • rossi-mna04.jpg
    United States - US tax changes hope to catch M&A recovery
    By David Rossi. Deloitte & Touche, Chicago
    July 04 2004
  • gradwohl-mna04.jpg
    Mexico - Restructuring provides tax opportunities
    By Carlos Gradwohl, Carlos Orel Martínez and Jose Luis Olvera of PricewaterhouseCoopers, Mexico City
    July 04 2004
  • kinstler-mna04.jpg
    Australia - How to handle tax consolidation
    By Michael Davidson, Michael Frazer and Cath Kinstler, PricewaterhouseCoopers, Sydney
    July 04 2004
  • Japanese update: A new methodology for an arm's-length price
    The new Japan-US tax treaty provides that the contracting states shall conduct transfer-pricing examinations of enterprises and evaluate applications for advance pricing arrangements in accordance with the OECD Transfer Pricing Guidelines
    July 03 2004
  • Ernst & Young’s Russian tax chief moves on
    Evgeny Astakhov, Ernst & Young’s head of international tax in Russia, has left the firm to join BP, the multinational oil company as general tax counsel
    July 03 2004
  • Sarbanes Oxley bites in Germany
    The US Sarbanes Oxley legislation, which prevents firms from providing certain tax services to audit clients and imposes strict rules to ensure auditor independence, is forcing tax advisers in Germany to consider their career development options
    July 03 2004
  • Harrods boss loses appeal over special tax status
    Mohamed Al Fayed, the boss of the UK department store Harrods, on June 29 2004 lost his appeal to overturn a Scottish court ruling which removed his special tax status. Al Fayed, who plans to appeal the decision in The House of Lords, said the case could have implications for taxpayers who enter into agreements with the Inland Revenue.
    July 03 2004
  • Morgan Lewis & Bockius launches French tax practice
    Patrice Lefevre-Pearon, a French tax expert formerly at law firm De Pardieu Brocas & Maffei, has moved to US firm Morgan Lewis & Bockius. Lefevre-Pearon took two associates with him to join the 15-lawyer Paris office of the firm and will focus on domestic and international tax.
    July 03 2004
  • Vivendi Universal loses tax case
    The French multinational Vivendi Universal on June 1 2004 lost a US court battle over disputed tax payments linked to the group's €12.4 billion ($15 billion) acquisition of USA Networks more than two years ago. The court ruled that Vivendi Universal should make multi-million dollar payments to cover tax liabilities incurred by IAC, the interactive group, on preferred shares held in Vivendi Universal Entertainment, the joint venture company created by the USA Networks transaction.
    July 03 2004
  • Sweden meets EU energy tax rules
    The European Commission (EC) has ruled that Sweden’s amended energy tax system does not breach EU law
    July 03 2004
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