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In a decision dated January 31 2001, the French Administrative Supreme Court ruled that the France-Poland tax treaty prevented the French tax authorities from levying the branch withholding tax provided by section 115 quinquies of the French Tax Code.

The new US rules for withholding tax aim to substantially change the way that withholding tax is accounted for and administered. Will positive first impressions pan out? By Michael A Cashman, Morgan Lewis, London

In a comprehensive strategy paper examining the EU's future taxation policy, the European Commission (EC) has claimed that increased tax coordination within the EU would help member states to meet the objectives of making Europe the most competitive economy in the world by 2010. However, while it believes that a large measure of harmonization is necessary in the fields of value-added tax (VAT) and excise, the EC stresses that in other tax fields, coordination does not imply tax harmonization. The statement states: ?A reasonable degree of tax competition within the EU is healthy and should be permitted.?

Kriss Bush has resigned from his role as financial director of Lehman Brothers in London and will this month be heading to Toronto to assume the role of senior vice-president of tax for Nortel Networks. The move sees Bush returning to the more familiar territory of hi-tech tax: prior to his appointment at Lehman Brothers last summer, he was group tax director with Cable & Wireless in London.

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Globalization and changes in the economy are creating new opportunities for advisers and corporations in North America as long-term planning needs are reassessed. By Georgina Stanley

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