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  • marks-spencer-1-julaug03.gif
    What the Marks & Spencer case will mean
    David Evans, Robert Hodges and Ben Kiekebeld of Ernst & Young analyze the case and what it means for cross-border loss relief across Europe
    June 30 2003
  • Correction
    In the June 2003 issue of International Tax Review, as part of the European survey of leading tax advisers, on page 19, PricewaterhouseCoopers, overall winners in the Swiss table of results, appeared as "Landwell (PricewaterhouseCoopers)" and "Landwell" whereas the they should have been listed as "PricewaterhouseCoopers". We apologise for this error.
    June 30 2003
  • US and Japan conclude tax treaty
    On June 10 2003 the governments of the US and Japan agreed on a Treaty to eliminate taxes on some transactions between the two countries. The Treaty ends withholding taxes imposed on certain dividends, interest payments and royalties. The agreement will replace the existing Treaty, which has been in place for nearly 30 years and subjects companies to double international taxation. The two governments expect to sign the treaty in July 2003 prior to formal ratification.
    June 30 2003
  • Double-tax treaty changes
    The official protocol of March 12 2002 amending the Swiss-German Double-Tax Treaty entered into force on March 24 2003. The following changes apply.
    June 30 2003
  • KPMG lures IRS excise tax specialists
    Dick Kocak, former chief of the excise tax branch at the IRS, has moved to KPMG to lead their excise tax practice in Washington. Ruth Hoffman, a former senior technician in the same office at the IRS, followed Kocak to KPMG. Between them they were responsible for the IRS's published guidance on excise taxes and have nearly 45 years of IRS experience.
    June 30 2003
  • Weil, Gotshal & Manges expands in Paris
    Stéphane Chaouat, a former partner at Cleary, Gottlieb, Steen & Hamilton, has joined the tax practice of Weil, Gotshal & Manges in Paris. Jean-Charles Béroard will join him as senior associate after leaving Jones Day.
    June 30 2003
  • McDermott, Will & Emery hires tax partner
    Lawrence Kemm joined McDermott, Will & Emery in the UK from Baker & McKenzie on June 16 2003. Kemm is confident that McDermott, Will & Emery's relationship with other firms around the world will allow him to continue providing high quality tax advice internationally.
    June 30 2003
  • Ex-PwC pair set up valuation firm
    Michael Weaver and Travis Taylor, formerly in PricewaterhouseCoopers's tax valuations department, have set up Gravitas Partners in the UK with two former colleagues from the big-four firm. The practice hopes to provide a more personal service to its clients (some of whom have followed Taylor and Weaver from PricewaterhouseCoopers), while also providing access to senior tax practitioners with experience in a big-four firm.
    June 30 2003
  • roose-julaug03.jpg
    White & Case launches Tokyo group
    Eric Roose: Avoiding high local taxation is important for offshore funds White & Case has launched a Tokyo investment and hedge-fund desk with its associated firm Kandabashi Law. The new eight-strong group delivers advice to offshore fund managers regarding tax-efficient hedge-fund structuring. Chris Wells, executive partner of White & Case in Tokyo, leads the group. Eric Roose and Yoshiaki Uno are also partners working on the project.
    June 30 2003
  • brannan-julaug03.jpg
    Tax and the City
    by Guy Brannan, Head of Tax, Linklaters
    June 30 2003
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