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There are 33,160 results that match your search.33,160 results
  • 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
  • Germany focus: New deal for German transfer pricing
    Taxpayers and tax authorities have been dealt puzzling new hands of transfer pricing cards by Germany’s highest tax court. By Alexander Vögele and William Bader, KPMG Frankfurt
    February 01 2002
  • WTO ruling throws trade relations up in the air
    Trade relations between the US and the EU could suffer a knock-back after the WTO overruled the US appeal in its longstanding dispute with the EU over its Foreign Sales Corporation (FSC) legislation.
    February 01 2002
  • CMS bolsters European tax practice
    CMS has further strengthened its tax offering across Europe with the addition of Italian law firm Adonnino Ascoli & Cavasola Scamoni (AA&CS) to its network, along with the recruitment of key new tax partners to firms in Germany and Belgium.
    February 01 2002
  • Mexican tax reform stirs up controversy
    The tax package finally adopted by the Mexican congress at the end of 2001 ? eight months after finance minister Francisco Gil Díaz' original reform package ? is already courting controversy.
    February 01 2002
  • Luxembourg offers corporates a sweetener
    Three years after it was announced, the eagerly awaited corporate tax reform has been enacted in Luxembourg. The reform package was approved on December 21 2001 and came into effect on January 1. Included in the package is a reduction of the overall corporate tax rate on income from 37.45% to 30.38%.
    February 01 2002
  • India takes a bold approach to e-commerce
    Members of the international community are fighting for their share of the e-commerce tax pie. A specialist committee in India has concluded that there is a need to ensure an equitable sharing of revenues between residence and source countries. By Vispi Patel, Deloitte Haskins & Sells, Mumbai
    February 01 2002
  • Forthcoming EU presidency and continued tax reform dominate Spain in 2002
    New tax measures
    February 01 2002
  • Germany focus: ECJ drives VAT planning for German financial services
    Although the German authorities may be slow to adopt key decisions, ECJ judgments have a key impact on the VAT regime for financial services in Germany. By Wolfgang Oho and Carsten Schmidt, Andersen, Frankfurt
    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
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