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By Shaun Austin, Birmingham, and David Norton, London

By William T Cunningham, Dublin, and Conrad S Young, London

By Eric Fourel and Claire Acard, Paris

By James M Gannon and Michael F Lutz, Washington DC

By Dr Tillmann Pyszka and York Zöllkau, Düsseldorf and Cornelia Wolff, Cologne

By James M Gannon, Washington, DC

Over the past few years, companies have learned the importance of their intellectual property. As the economy shifted into the "new economy", companies began to realize that their value was no longer solely tied to cash flow and earnings but was also strongly influenced by intangible assets. In response, companies were forced to look closely at their intangible assets and the values connected with them. Then, the new economy started to fade and the market began to correct corporate values. What remains now is an increased awareness of intangible values, and the knowledge that opportunities exist – around the world – for optimizing these values.

Ernst & Young is back on its recruitment drive and this time it is Pricewaterhouse-Coopers in Mexico that has suffered. The firm has poached Manuel Solano and colleague Alberto Lopez to join its Latin American tax group. The pair, who officially resigned mid-March, join the firm on April 15 2002.

Bar panel addresses services regulations

Tokyo’s metropolitan government has been ordered to return nearly Y75 billion ($562 million) that it has taken in taxes from 18 banks in the last two years, following a court ruling