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  • Restrictions relating to retirement plans holding securities
    The Sarbanes-Oxley Act of 2002 (the Act) imposes new restrictions relating to securities issued by entities that qualify as foreign private issuers under US securities laws. Significantly, these restrictions may be triggered by actions which are taken to comply with legal requirements applicable to the issuer's US pension plans.
    June 30 2003
  • The future of VAT in Europe
    Stephen Coleclough of PricewaterhouseCoopers analyzes value-added tax and its future in Europe
    June 30 2003
  • Linklaters boosts Bucharest office
    Sebastian Lawson-Foia, a solicitor admitted in England & Wales, has joined the Linklaters team in Bucharest. His experience includes advising on the tax aspects of a number of major cross-border corporate transactions, as well as various tax-based structured finance products.
    June 30 2003
  • Tax residency regime overhauled
    Under the Indian tax law, an individual's tax status is that of a resident or non-resident. A resident individual is further categorized as a not-ordinarily resident or an ordinarily resident.
    June 30 2003
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    What the Brazilian tax reforms mean
    Roberto Haddad of Branco Consultores explains what the tax reforms will mean for companies operating in the country
    June 30 2003
  • netherlands-1-julaug03.gif
    How Dutch courts treat Belgian cost-plus remuneration
    KPMG's Dave Rutges, Eduard Sporken and Mark Peeters reveal the transfer pricing implications of the recent decision concerning a Belgium central purchasing company
    June 30 2003
  • What the Italian transfer pricing cases mean
    Maria Eugenia Palombo of Klegal reviews the key transfer pricing cases in Italy and reveals the implications of the decisions
    June 30 2003
  • Why German foreign tax credits are tighter
    Dr Jürgen Hartmann of CMS Hasche Sigle reveals the implications of new rules on the reduction of tax benefits and the exemption provisions
    June 30 2003
  • EU ministers finalize tax agreement
    ECOFIN, the group of finance ministers of EU member states, agreed upon a tax package on June 3 2003 covering cross-border interest and royalty payments and a political commitment to phase out harmful tax practices. The package has three parts:
    June 30 2003
  • United Kingdom
    By Bradley Phillips, Derek Hill and Emma Nendick, Herbert Smith, London
    June 26 2003
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