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  • KPMG secures limited liability partnership status
    KPMG’s UK partnership has completed its move to limited liability status, becoming known as KPMG LLP from midnight on May 3
    May 05 2002
  • Ernst & Young bags Andersen in India
    Ernst & Young has won approval from Andersen partners to take over the former big five firm’s Indian operations
    May 05 2002
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    OECD tax chief warns Europe of transfer pricing future
    The OECD’s head of fiscal affairs has warned European policymakers against abandoning transfer pricing principles in their pursuit of corporate tax harmonization
    May 05 2002
  • EU outlines corporate tax strategy
    The European Commission has outlined its plans for achieving a common consolidated tax base
    May 04 2002
  • Singapore slashes taxes to boost arbitration work
    International arbitrators working in Singapore will no longer be subject to withholding tax of 24.5%
    May 04 2002
  • Extension of UK tax credit for research and development
    From April 1 2002, all UK companies are eligible for enhanced relief for expenditure on R&D. Enhanced relief was previously confined to small and medium-sized companies (SMEs). The new tax credit is calculated according to volume of expenditure and is available to large companies based on their total qualifying expenditure where that exceeds £25,000 per year.
    April 30 2002
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    Understanding Belgium's participation exemption
    In the second instalment of this two-part article, Jan Muyldermans, Kurt De Haen and Wim Eynatten of PricewaterhouseCoopers, Brussels, explain Belgium’s recently issued guidelines on participation exemption
    April 30 2002
  • Corporate inversions come under US scrutiny
    More and more US multinationals are performing corporate inversions to establish parent companies in tax havens and thus reduce the amount of US tax payable. However, as Keith Martin and Samuel R Kwon of Chadbourne & Parke LLP, Washington, warn, the days of the corporate inversion may well be numbered
    April 30 2002
  • Canada cracks down on profit split
    Canada’s revenue authorities are taking an aggressive stance on profit split methods – taxpayers use them at their peril. By Hendrik Swaneveld, Venkat Nagarajan and Martin Przysuski, BDO Dunwoody LLP, Toronto (Markham)
    April 30 2002
  • Managing funds in China’s post-WTO environment
    Excitement is mounting for foreign participation in China’s post-WTO fund management market. However, careful tax planning is essential. Matthew Wong of PricewaterhouseCoopers, Shanghai, reports
    April 30 2002
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