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  • 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
  • Deloitte Touche Tohmatsu
    Asia Pacific Regional Office
    April 30 2001
  • Arthur Andersen
    Chuo Building
    April 30 2001
  • US Treasury expands tax policy group
    The US Treasury has expanded the tax policy group with three new hires.
    April 30 2001
  • Gilbert & Tobin gains tax team
    Australian firm Gilbert & Tobin has established its first tax practice by poaching two lawyers from local rivals.
    April 30 2001
  • Haarmann Hemmelrath boosts Paris tax team
    German firm Haarmann Hemmelrath has increased its Paris tax practice with the recruitment of a partner from Landwell et Associés. Alfred Fink joined on April 1 after spending five years with Landwell and prior to that six years with Coopers & Lybrand. Fink will be in charge of corporate finance and banking law, as well as international tax law. He brings with him an assistant, Etienne Mathey.
    April 30 2001
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