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  • 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
  • meghji-feb03.jpg
    Osler gains from EY's Donahue demise
    Al Meghji: Wanted to focus on law Canadian firm Osler Hoskin & Harcourt has benefited from the collapse of Ernst & Young's Canadian law firm Donahue. The firm has picked up one partner and three associates for its tax litigation group. Al Meghji has joined the firm from Donahue and splits his time between the Toronto and Calgary offices. Two associates have moved with him to Calgary and the third is joining the Toronto office.
    February 01 2003
  • Budget committed to 12.5% corporate tax
    Despite a very tight budgetary backdrop, Ireland's Minister for Finance has used the occasion of his annual Budget to confirm the introduction of the much-heralded 12.5% corporate tax rate on trading profits with effect from January 1 2003.
    February 01 2003
  • nickson-feb03.jpg
    EU waters-down savings directive
    After years of squabbling, the EU has managed to agree on new rules on the taxation of the savings of EU residents invested abroad. On January 21, just a month after its self-imposed deadline for resolving the problem, the EU finance ministers under the new Greek presidency came up with a face-saving solution.
    February 01 2003
  • France promises tax cuts
    French president Jacques Chirac has reportedly promised to continue cutting income tax and social security charges even though growth is lower than predicted. According to the Reuters news service Chirac promised the cuts in his New Year's address to the French National Assembly and Senate.
    February 01 2003
  • Singapore ratifies Finland tax treaty
    Finland and Singapore have ratified a double tax treaty. The treaty applied to income derived from January 1 2003 and reduces withholding tax on interest and royalties to 5% from 10%.
    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
  • Inside transfer pricing in the UK
    The willingness of UK inspectors to take on bigger and more complex transfer pricing cases may be about to increase. Gary J Mills, head of Ernst and Young's transfer pricing controversy practice, looks inside the Inland Revenue after Tax Bulletin 60
    February 01 2003
  • 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
  • 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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