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  • Spanish holdings were introduced to Spanish legislation in December 1995. They have since been developed and each amendment has implied an improvement. José-Maria Cusí of Clifford Chance analyzes the implications
  • With unprecedented political pressure on corporate governance, scope of services and tax shelter transactions as well as the absorption of Andersen people, tax advice is in a sea of change. Sed Crest speaks with tax directors at leading multinationals to work out how this affects their tax advice needs
  • 190 South LaSalle Street, Chicago, IL 60603-3441, US
  • KPMG is the global network of professional services firms whose aim is to turn understanding of information, industries, and business trends into value. With nearly 100,000 people worldwide, KPMG member firms provide assurance, tax and legal, financial advisory, and consulting services from more than 750 cities in 150 countries.
  • 250 Yonge Street, Suite 2400,
  • Toronto
  • MILLAR MWK Tax Lawyers
  • Washington, DC
  • PricewaterhouseCoopers (PwC) has lost a trio of value-added tax (VAT) professionals specializing in providing companies with global strategic advice on indirect taxes. Ernst & Young (EY) has poached the team to further globalize its indirect tax service in response to what it sees as growing realization by multinationals of the importance of indirect taxes.
  • The High Court has held that, on a share buyback, any amount paid to corporate shareholders in excess of the sum subscribed for the shares is exempt from UK tax.