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  • gaillard-dejean-grouppic-nov02.gif
    Shearman & Sterling expands Paris tax group
    Paris managing partner Emmanuel Galliard and Niels Dejean: Dejean wanted a global firm US firm Shearman & Sterling has continued the expansion of its international tax team by hiring its fifth lateral partner in the past year.
    November 01 2002
  • Financing
    Carlyle Group sets up $600 million venture capital fund
    November 01 2002
  • R&D deductions expanded
    In December 2001, the Norwegian government introduced new regulations that mean that small and medium-sized companies can benefit from a NKr1.6 million ($210,000) research & development (R&D) tax deduction every year. This change takes effect from the 2002 income year onwards.
    November 01 2002
  • Shedding the high-tax image
    Australia has always had an unenviable reputation as a high-tax regime. While the recent introduction of a goods and services tax (GST) has moved the magnifying glass towards consumption taxes, income tax still remains uncomfortably high and this continues to be a major impediment to Australia's global ambitions.
    November 01 2002
  • Detailing the changes to transferring losses
    The French Finance Law of 2002 significantly amended section 209II of the French Tax Code (FTC) relating to the transfer of NOLs (net operating losses) in corporate restructuring (mergers, spin-offs, split-offs and contributions of business lines). French tax authorities issued administrative guidelines on this new provision (August 21 2002, 13 D-2-02) in which they notably made comments upon cross-border transactions.
    November 01 2002
  • US accountants improve standards for detecting fraud
    The US accounting profession has announced a new standard for detecting fraud in company audits. The Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) made the announcement on October 15 2002. The provisions include increased emphasis on professional scepticism, discussions with management about the risk of fraud, unpredictable audit tests and testing for management override of controls on audits.
    November 01 2002
  • Mapping the dangers of debt restructuring
    Many banks and companies are now engaged in debt restructuring negotiations but are unaware of the minefield through which they walk. Heléna Klumpp of Chadbourne & Parke LLP, Washington looks at the tax issues involved and suggests ways to plot a course
    November 01 2002
  • Interest deductibility relaxed
    The Canada Customs and Revenue Agency (CCRA) took the opportunity of the recent annual conference of the Canadian Tax Foundation to release the preliminary results of its review of its position on interest deductibility on income tax.
    November 01 2002
  • Transfer pricing targeted in new tax law
    The amended Detailed Rules on the Implementation of the PRC Law on Tax Collection and Administration provides stricter policies for transfer pricing activities in the PRC. Under the new rules, taxpayers are obliged to provide details on the value and fees of transactions between related companies.
    November 01 2002
  • Inside Washington
    The IRS has been busy. It is now proposing new regulations that range from requiring tax ID numbers for transfers of real estate to new rules for those holding stock in passive foreign investment companies. By David Benson, Peg O'Connor and Lilo Hester of Ernst & Young
    November 01 2002
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