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  • Navigating Germany's stock option regime
    Stock options as a means of offering special incentives to employees have become increasingly popular in Germany in recent years. Dr Oliver Strnad, KPMG Tax and Legal, Stuttgart, overviews the present legal position regarding the taxation of stock options in Germany.
    September 30 2002
  • Treaty trumps domestic CFC rules
    In a ruling by the French High Tax Court, the provisions of the France-Switzerland treaty were found to override domestic CFC legislation. Marcellin N Mbwa-Mboma, of Baker & McKenzie, New York evaluates the case and its consequences.
    September 30 2002
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    How to maximize group loss relief
    Group loss relief is a key tool used by taxing jurisdictions and companies to offset losses and encourage growth. But if group relief is to be a key method for business expansion, policies need to focus on bringing more subsidiaries under the group relief umbrella. By Abadan Jasmon and Dr Junaid M Shaikh, Multimedia University, Malaysia
    September 30 2002
  • Financial Reporting Council sets up audit review group
    The UK Financial Reporting Council (FRC) has set up a small group to develop guidance for audit committees that is contained in the Combined Code. The FRC was asked to set up the group by the UK government's coordinating group on audit and accounting issues that reported in July.
    September 30 2002
  • Mini tax reform comes into effect
    On August 29 2002, President Fernando Henrique Cardoso signed Provisional Measure 66/2002 introducing important changes to Brazil's tax legislation. The Provisional Measure is described by many as a "mini tax reform". Some of the changes introduced are described in this article.
    September 30 2002
  • Treasurer seeks input on tax overhaul
    On August 22 2002, the Treasurer released a consultation paper regarding the taxation of international arrangements. This gives business a unique opportunity to have its say on one of the most important aspects of the Australian tax regime.
    September 30 2002
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    Ernst & Young loses partner to Mayer Brown
    Big four firm Ernst & Young's US tax group has been hit by the continuing trend for tax lawyers to flee professional services firms and return to their legal roots. The firm has lost its deputy national director of international tax services to Mayer, Brown, Rowe & Maw. Hal Hicks joined the law firm in the first week of September after five years at Ernst & Young.
    September 30 2002
  • Willkie Farr nabs French partner
    US firm Willkie Farr & Gallagher has hired a former Andersen partner for its Paris office. Marie-Hélène Raffin will join the firm as a partner in October this year. At the time of going to press, Raffin was working at Cabinet Archibald International, the present name for what was Andersen Legal in France. Andersen is in the early stages of integrating with Ernst & Young there, though a substantial number of tax professionals have joined Deloitte & Touche and other law firms.
    September 30 2002
  • The best method for determining cost-sharing payments
    The US Internal Revenue Service has been putting forward the market capitalization approach as a tool for calculating buy-in payments for cost-sharing arrangements. Is this the best method? Jacqueline Doonan and Jessica Tien, Deloitte & Touche, San Francisco, have their doubts.
    September 30 2002
  • Malaysia to keep indirect taxes constant
    According to reports in The Star newspaper in Malaysia, tax collection is meeting its targets and the country will not raise its sales and services taxes. According to the report, the customs department intends to collect around M$25 billion ($6.6 billion) in tax in 2002 compared to M$18 billion in 2001. So far this year it has collected M$14 billion.
    September 30 2002
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