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Free movement - Freedom of establishment - Company incorporated under the laws of one member state and having its registered office there - Company establishing a branch in another member state in order to carry on its activities entirely or almost entirely in that member state - Form of registration in the commercial register - Justification.

Following renewed opposition to stock options by two US senators, many lawyers believe a law forcing companies to record such options as an expense is increasingly likely

Taxation - Directive 90/435 - Parent companies and subsidiaries of different member states - Common system of taxation - Distribution of dividends - Anglo-Dutch Convention for the avoidance of double taxation - Tax credit - Withholding tax of 5% in value of dividends and tax credit - Compatibility with the directive.

KPMG has hired the former director of the US Internal Revenue Service’s advanced pricing agreement programme

Professional services firm Ernst & Young has hired a former director from KPMG to join its tax group. Matthew Taylor is joining as a tax partner within the financial services practice on March 24 this year. Taylor specializes in UK insurance tax and has been actively involved in the sector's demutualizations and mergers. He has been a director with KPMG since 1996. Anne Redston, the head of the financial services tax at Ernst & Young, is confident that Taylor will enhance the existing insurance tax team.

The SEC has issued new accounting requirements, as part of the Sarbanes-Oxley Act, to prevent misleading financial reporting

The first meeting of the council of economics and finance ministers was due to meet on January 20 and 21 to discuss tax measures including the stalled savings tax directive. The ministers were set to look at the package of three tax measures tackling harmful tax competition within the EU, which in addition to the tax on savings includes a code of conduct for business taxation and the elimination of withholding taxes on payments of interest and royalties between associated companies in different member states.

The end is in sight for professional services firms waiting for the US Securities & Exchange Commission’s (SEC) final guidance on auditor independence

Ernst & Young has boosted its China tax practice with the addition of five partners in the last month alone and intends to triple its tax group in the next three years

Canadian firm Osler Hoskin & Harcourt has hired a litigator for its tax group. Al Meghji has joined the firm from Donahue and works in both the Toronto and the Calgary offices. Meghji has been voted one of the country's leading tax litigators and has acted as counsel for big corporations as well as the Crown in the tax court, the federal court of appeal and the supreme court of Canada. Meghji is also a trained accountant. His recruitment fills a gap in Osler's tax litigation department.