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  • US loses appeal in ETI dispute
    US trade relations with the EU are put under pressure following WTO ruling, new guidance on check-the-box procedures are issued and APAs come under the spotlight. Hal Hicks, David Benson and Margaret O’Connor of Ernst & Young, Washington DC, look at the latest developments on the US tax scene
    March 01 2002
  • New CGT regime for UK substantial shareholdings
    Where will UK companies fit in group structures when the UK capital gains exemption for disposals of substantial shareholdings takes effect in April 2002? Multinational tax planners take note. By Guy Brannan and Mike Hardwick and Lynne Walkington, Linklaters, London
    March 01 2002
  • ECJ jurisdiction over Danish case may affect French merger regime
    The European Court of Justice (ECJ) recently rendered a decision on an interlocutory question asked by a Danish court regarding the notion of full line of business (ECJ, January 15 2002; C-43/00, Andersen og Jensen ApS). The decision of the ECJ could have repercussions for the application of the French merger regime.
    March 01 2002
  • Ireland continues to woo international business
    Ireland is continuing its efforts to be an attractive location for mobile international investors. New changes expected to be introduced the forthcoming Finance Act 2002 should continue this tradition. By Gary O’Mahony, Ernst & Young, Dublin
    March 01 2002
  • Australian regulator warns investors over tax avoidance
    Australia’s tax authority is considering whether schemes that transfer tax credits associated with fully- or partly-franked shares from one investor to another could amount to tax avoidance
    February 24 2002
  • BBLP Moscow team defects to Andersen
    Andersen and Andersen Legal have scooped six members of BBLP's Moscow practice, three months after the BBLP practice announced its merger with KLegal, KPMG's legal arm.
    February 24 2002
  • Tax havens pledge tighter anti-money laundering defences
    Guernsey, Jersey and the Isle of Man have announced they will tighten their anti-money laundering regimes to bring them further into line with international best practices
    February 24 2002
  • Singapore signs two double-tax treaties
    The Singapore government last week signed double tax treaties with Kuwait and Romania
    February 24 2002
  • Caribbean tax haven commits to OECD reforms
    Antigua and Barbuda has committed to making its tax regime more transparent and improving information exchanges with OECD member states, narrowly beating the end-of-February deadline
    February 22 2002
  • HLB expands its accountancy network
    International accounting and business services network HLB International has added two new members to its network
    February 17 2002
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