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DATE TYPE OF DEAL VALUE TARGET ACQUIRER/ ISSUER HOLDER/ UNDERWITER ADVISERS TO TARGET ADVISERS TO ACQUIRER/ ISSUER ADVISERS TO HOLDER/ UNDERWRITER 28/2/02 disposal £560 million ($796 million) Malibu Allied Domecq (UK) Diageo (UK) n/a Linklaters, London, Guy Brannan, Guy Dingley, Clare Carpenter; New York, Valerie Leipheimer; in-house Michael Kennedy Slaughter and May; London Steve Edge, Charles Goddard 3/3/02 disposal £250 million ($355.7 million) Land Securities (UK) client of REIT Asset Management (UK) n/a Nabarro Nathanson, London, Nick Burt n/a n/a 6/3/02 sale and

The UK is to introduce a new tax regime for intangibles, including goodwill and intellectual property.

Budget 2002/03

Article 8 of the India – UK tax treaty governs the taxation of profits derived from the operations of aircraft. A recent ruling of the Appellate Tribunal gives a detailed interpretation of key tax treaty provisions. By K R Girish, RSM & Co, Bangalore

Despite new CFC legislation in Italy, a lack of EU harmonization means that taxpayers may still use a variety of taxing jurisdictions to get the best rate for their income. By Marco Giuliani, of Professionisti Associati Deloitte & Touche, Milan

Acquirers of German property-owning companies are obliged to notify the authorities of any transactions that may trigger German real estate transfer tax. The consequences for investors and their advisers who fail to do so may be serious. By Hans-Jörg Fischer, Deloitte & Touche, Frankfurt and Martin Paul Wassmer, University of Freiburg

Big business has welcomed a package of company-friendly tax changes announced by the UK chancellor of the Exchequer

Investments in information technology can make all the difference to a company’s returns. Integrating tax strategies into these investments can supercharge their returns and lead to further competative advantages. By Jacqueline Doonan, Keith Reams and Cristina Magalhães, of Deloitte & Touche, San Francisco

Though the Belgian participation exemption was radically changed five years ago, only now has tax guidance been issued. Jan Muyldermans, Kurt De Haen and Wim Eynatten of PricewaterhouseCoopers, Brussels, set out the details in the first instalment of this two-part article

In December 2001, the German and Swiss negotiating teams reached agreement on changes to the tax treaty between Switzerland and Germany. The official protocol, dated March 12 2002, has since been released. Certain changes are retroactive to January 1 2002.