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  • EU gets serious about tax harmonization
    As the EU gets serious about tax harmonization, investors need to give serious consideration to alternative tax scenarios. By S Alan Hamburger, Morgan Lewis & Bockius, Brussels
    June 30 2002
  • Gibraltar introduces 0% tax rate
    Gibraltar has announced a new tax policy including a zero rate of corporate tax for all companies. The package would introduce taxes on personnel and property to a maximum of 15% of profits.
    June 30 2002
  • Getting the most out of Japanese restructuring
    Investors in Japan have a variety of new rules at their disposal for setting up share-for-share exchanges and corporate restructuring. Take full advantage, urge Todd M Landau and Shinji Ishiguro of PricewaterhouseCoopers, New York and Tokyo
    June 30 2002
  • Isle of Man heads for 0% tax rate
    Investment in the Isle of Man could well increase after the Manx government announced plans to introduce a standard 0% rate of income tax for business. The announcement on June 24 2002 is part of the island's wider strategy to enhance its reputation as an AAA-rated jurisdiction with good regulations, transparency and infrastructure as well as beneficial tax rates.
    June 30 2002
  • fenwickampwest.gif
    Fenwick & West LLP
    Two Palo Alto Square
    June 30 2002
  • stewartc-julaug02.gif
    JP Morgan private bank hires PricewaterhouseCoopers partner
    Christian Stewart JP Morgan Private Bank has hired a Pricewaterhouse-Coopers tax partner to head its Asian wealth advisory practice. Christian Stewart, who was named one of the leading tax advisers in Hong Kong and Mainland China in a survey by International Tax Review, joined the firm on July 3 and is based in Hong Kong.
    June 30 2002
  • Companies given thin capitalization criteria
    Spanish tax law provides for a 3:1 debt-to-equity ratio for the net interest-bearing indebtedness of Spanish companies towards non-resident related parties. Interest accrued on any indebtedness that exceeds this ratio is considered as a dividend for tax purposes. The ratio does not apply to financial entities.
    June 30 2002
  • Corporate inversions in the spotlight
    A report by the US Treasury Department proposes attacking corporate inversions through stricter enforcement of the earnings stripping rules. By Isaac Grossman and Victoria Litz, Clifford Chance Rogers & Wells LLP, New York
    June 30 2002
  • Accounting crisis sparks reform
    Speculation on the future of accounting continues to grow in the wake of a spate of accounting scandals. With the embattled Andersen's reputation further damaged by the WorldCom accounting fraud, and companies including Xerox being cast into doubt there's increasing pressure to restore confidence in the industry.
    June 30 2002
  • Thorsteinssons, Tax Lawyers
    Toronto
    June 30 2002
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