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  • wyman-nov02.jpg
    Non-US firms may escape SEC oversight
    Foreign audit firms were offered hope in October when Harvey Pitt, the chairman of the SEC, said that the organization might exempt non-US accounting firms from supervision by the US accountancy regulator. The news was mentioned in a speech at the conference of the Institute of Chartered Accountants of England and Wales (ICAEW) in Brussels as well as at a conference in London a few days earlier.
    November 01 2002
  • KPMG loses 15-lawyer team in South Africa
    KPMG has been hit by the loss of 15 tax lawyers in South Africa to local law firm Sonnenberg Hoffmann Galombik.
    November 01 2002
  • prinsen-nov02.jpg
    NautaDutilh opens office in Luxembourg
    Dutch firm NautaDutilh is opening an office in Luxembourg at the beginning of November.
    November 01 2002
  • Latham & Watkins poaches Mayer, Brown, Rowe & Maw tax litigator
    Kim Marie Boylan has joined Latham & Watkins as a partner from the Washington office of Mayer, Brown, Rowe & Maw. Boylan focuses on tax and accounting policy issues as well as general tax litigation work.
    November 01 2002
  • 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
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