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  • shearman20-20mary20kate20wold.jpg
    Shearman loses two tax partners
    Shearman & Sterling is losing two tax partners just months after securing lateral partner hires to strengthen its London, Munich and New York practices
    February 03 2002
  • haarmann20-20illy.jpg
    Tax ruling threatens German insolvency-lawyer profits
    A ruling by the German tax authorities may force law firms to pay up to 25% tax on their income, pushing them to set up separate entities to carry out insolvency work
    February 03 2002
  • Forthcoming EU presidency and continued tax reform dominate Spain in 2002
    New tax measures
    February 01 2002
  • Germany focus: Private equity and venture capital rules lack clarity
    Germany has been working on its rules for private equity and venture capital funds. Assessing whether asset managing or trading funds is the activity at hand is one of the key distinctions in this often cumbersome and controversial area. By Christian Ehlermann Deloitte & Touche, Munich
    February 01 2002
  • Japan’s ruling parties agree on consolidated return system
    Under an agreement reached by Japan's ruling coalition parties on December 14 2001, a consolidated tax regime will enter into effect as from April 1 2002. The introduction of a consolidated return system is intended to promote spin-offs and group management through effective utilization of stock exchanges and transfers, and ultimately improve the competitive position of Japanese companies in the global economy.
    February 01 2002
  • Taxation of interest arrears court decision
    The French Administrative Supreme Court rendered a decision on July 27 2001 (SA Golay Buchel France) relating to the taxation of interest on arrears under the France-Switzerland tax treaty.
    February 01 2002
  • US and Bahamas agree information exchange
    The Bahamian government has signed an information exchange agreement with the US authorities, making it easier for the two countries to pursue tax evaders and money launderers
    February 01 2002
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    Flexibility is the key to China M&A
    Foreign investors should identify the best M&A strategies to reap the benefits of WTO China. By Ryan Chang, Brendan Kelly and Annalie Hampton, Deloitte & Touche, Shanghai, Beijing and New Zealand
    February 01 2002
  • Compaq decision deals blow to IRS’ fight against tax havens
    After several years of aggressive action against corporate tax shelters by the IRS, the future could be looking bright for corporate taxpayers. With a December 28 ruling in favour of Compaq, the IRS lost its fourth tax shelter case in a row and with two of the cases almost identical in structure it seems certain that the government will have to readdress the way that it looks at transactions.
    February 01 2002
  • EU to tax non-EU digital products
    In December EU finance ministers agreed to impose a tax on digital products downloaded from outside the EU by European citizens. The tax, which will be in place for three years, will cover music, software and computer games downloaded on the internet. The EU claims that it will remove a competitive handicap but it could prompt complaints from US companies, which are currently exempt from levying the VAT on digital products. Detailed rules will be decided upon in February.
    February 01 2002
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