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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
  • drd-diag1-feb03.gif
    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
  • 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
  • Chief Executive seeks to boost revenue
    On January 8 2003 the Chief Executive of the Hong Kong Special Administrative Region, Tung Chee Hwa, delivered his policy address. He foresaw that the Hong Kong government US deficit for the fiscal year 2002-03 might exceed HK$70 billion ($9 billion). The government will adopt a three-pronged approach to eliminate the deficit and arrive at a balanced budget in 2006-07. They are boosting economic growth, cutting public expenditure and raising revenue.
    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
  • EC takes Spain to the ECJ
    The European Commission has referred Spain to the European Court of Justice (ECJ) over its discriminatory capital gains tax regime. The EC thinks Spain's refusal to change legislation giving more favourable capital gains tax conditions to shares traded on Spanish stock exchanges is against EU treaties for freedom of movement and capital.
    February 01 2003
  • EY poaches former KPMG director
    Professional services firm Ernst & Young has hired a former director, Matthew Taylor from KPMG to join its tax group. Taylor is joining as a tax partner on March 24 2003. Taylor has been actively involved in insurance demutualizations and mergers. He has been a director with KPMG since 1996.
    February 01 2003
  • Jones Day lures EY partner
    Jones Day Reavis & Pogue in Paris has hired a tax and real estate partner from HSD Ernst & Young. Emmanuel Chauve is joining the firm in early February from the merged Ernst & Young and Andersen Legal team, which has lost teams to firms including Deloitte & Touche, Bird & Bird, Willkie Farr & Gallagher and Baker & McKenzie since its September union.
    February 01 2003
  • European accounting body elects new president
    The Fédération des Experts Comptables Européens (FEE) has appointed David Devlin as its new president. Devlin replaces Görab Tidström and will hold the role for a two-year period.
    February 01 2003
  • gutman34-feb03.jpg
    Determining deductible interest without consultation
    By KPMG's Harry L Gutman, former head of the US Joint Committee on Taxation
    February 01 2003
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