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  • japan-diag1-feb03.gif
    How Japan taxes stock options
    A new case has changed how employees of Japanese subsidiaries of foreign companies are taxed on their stock options. Ryuichi Tajima, Doug Rosser, Jonathan Stuart-Smith and Jonathan Golub of Deloitte Touche Tohmatsu, Tokyo explain why corporates need to review their plans
    February 01 2003
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    When minority shareholders attack transfer prices
    Transfer pricing professionals face a new challenge. Francois Vincent, Steven D Harris and Paul Burns of KPMG report on the case that is changing the landscape in North America
    February 01 2003
  • earnstrip-diag1-feb03.gif
    What the US mid-term elections mean for earnings stripping
    Multinationals doing business in the US should be worried about how the Thomas Bill will affect their business. PricewaterhouseCoopers' Oscar Teunissen and Larry Skor in New York and Christine Halphen, Steve Nauheim and Linden Smith in Washington DC explain why
    February 01 2003
  • Nine New Year resolutions for tax directors
    1. Corporate tax compliance
    February 01 2003
  • New Year brings tax overhaul
    Significant tax reform has come into force in Spain effective January 1 2003. It affects personal income tax and some aspects of non-resident income tax and corporate income tax. In the October 2002 issue of International Tax Review, this column anticipated some aspects of the reform, which was then underway. All such changes have remained unaltered in the final wording of the law. Other changes worth mentioning are as follows.
    February 01 2003
  • New rules on foreign exchange losses
    Companies doing business in Argentina in 2002 were affected by a dramatic change of the applicable legal framework.
    February 01 2003
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    Marks & Spencer loses group losses appeal
    Retailer Marks & Spencer may have lost its tax appeal against the UK Inland Revenue, but it is not all bad news for companies looking for equal treatment throughout the EU.
    February 01 2003
  • The Netherlands' participation exemption regime gets better
    Michiel Sunderman of Freshfields Bruckhaus Deringer reveals how recent cases and legislation have improved the participation exemption regime in the Netherlands, particularly as it applies to options
    February 01 2003
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    Special focus - Belgium: Understand the new DRD and withholding tax regime
    As part of its tax reforms, Belgium has reworked its participation exemption and withholding tax regime. Kurt De Haen of PricewaterhouseCoopers analyzes the implications
    February 01 2003
  • When professional services become a permanent establishment
    Proposed revisions to the Commentaries to Article V of the OECD Model Treaty could increase the risk of double taxation for service providers whose employees spend significant time on the client's premises.
    February 01 2003
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