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  • Asia’s leading tax advisers
    Over-complexity and over-simplicity are just two of the evils marring the sophistication of tax regimes in many Asian jurisdictions. The following article looks at how variety spices up the business of tax advice in Asia and provides the results of International Tax Review’s survey into Asia’s best advisers. By Sharon Cunningham
    May 03 2001
  • Asian-nations body grants tax break to new members
    The Association of South East Asian Nations (ASEAN) is to grant tax concessions to four new members.
    May 03 2001
  • Brazil reforms foreign investment tax
    The Brazilian Federal Revenue Department has issued a regulation that consolidates and modifies the rules on taxation of foreign investments.
    May 03 2001
  • Germany attacks international stock option plans
    An increasing number of multinationals are implementing their stock option plans in Germany. There are both benefits for employees and tax consequences for the local German subsidiary. By Hans-Jörg Fischer, Deloitte & Touche, Frankfurt
    May 03 2001
  • Baker & McKenzie back on the recruiting bandwagon
    After losing a number of tax lawyers in recent months, Baker & McKenzie is hitting back. Following last month's recruitment of Juan Pablo Godoy in Colombia, the firm has recruited its first tax partner for the Houston office and is in negotiations for further lateral hires throughout the US.
    April 30 2001
  • ECJ: AMID decision impacts Germany
    The decision recently handed down by the European Court of Justice (ECJ) in the matter of AMID NV suggests that central aspects of German tax law on cross-border loss utilization are in violation of the freedom of establishment clause of the EC Treaty (article 43; formerly, article 52). As pointed out by Gert Saß (Der Betrieb 2001, 508), the judgment raises two questions:
    April 30 2001
  • OECD: promoting tax competition
    The OECD negotiates that difficult line between legitimate tax planning activities and outright non-compliance with tax laws. By Richard M Hammer, chairman, Committee on Taxation and Fiscal Policy of the Business and Industry Advisory Committee to the OECD, and Jeffrey Owens, head of Fiscal Affairs, OECD
    April 30 2001
  • China prepares for WTO
    The Chinese government has announced several reforms that aim to balance the tax system in China in preparation for the country's entry in to the WTO later this year. According to reports from the Xinhua national news agency, the Chinese Ministry of Finance intends to alter its sales tax policy to create a level playing field for foreign and domestic financial companies.
    April 30 2001
  • Shearn Delamore & Co
    7th Floor, Wisma Hamzah Kwong-Hing
    April 30 2001
  • Nagashima Ohno & Tsunematsu
    Kioicho Bldg
    April 30 2001
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