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  • Putting the QI rules into practice
    In last month’s article, the authors discussed the tricky question of what constitutes a QI and recently issued guidance by the IRS. Part two of this article answers frequently asked questions about the day-to-day application of the QI rules and addresses the need not to be complacent, By Philip Marcovici and Marnin Michaels of Baker & McKenzie’s Zurich office, Thomas O’Donnell in the Paris office and David Balaban and Peter Connors of Baker & McKenzie in New York
    April 25 2001
  • Japan plans tax breaks for treasury stock buys
    The tax panel of Japan's ruling Liberal Democratic Party is to introduce tax breaks for companies using the treasury stock system to buy back shares and keep them in reserve. The government removed the ban on the process earlier this month, and approved the liberalization of treasury stocks in its emergency economic package.
    April 21 2001
  • Clifford Chance and Freshfields announce New York promotions
    Clifford Chance and Freshfields Bruckhaus Deringer are to bolster their New York practices with the appointment of seven partners across a variety of practice areas at the UK firms.
    April 21 2001
  • Chile unveils reforms to revive stock market
    Chile's finance minister has announced a package of tax reforms aimed at encouraging foreign investment and at stimulating the country's stock market
    April 21 2001
  • OECD to resume watch on transfer pricing guidelines
    The OECD has agreed to resume monitoring of the implementation of its transfer pricing guidelines, following pressure from business and industry
    April 21 2001
  • Belgian tax reforms imminent
    Belgian finance minister Didier Reynders has said the government will introduce its corporate tax reform plans before the parliamentary summer recess begins, according to reports. The government is expected to cut the corporate tax rate, but to reduce the scope for tax deductions available elsewhere in the economy.
    April 19 2001
  • London - Tax (US firm)
    3 years+ Opportunity to join a leading tax practice on both sides of the Atlantic. The firm already has a strong tax team and is building on this. Transactional and advisory matters in a dynamic and highly successful environment. Not an opportunity to be missed. (from £90,000) Ref:LW8544F Contact: Emma Adams, Garfield Robbins
    April 19 2001
  • Tax breaks for smaller Romanian companies
    Small and medium-sized companies (SMEs) in Romania are to pay a 2% turnover tax instead of the standard 25% tax on their profits, according to local reports.
    April 18 2001
  • Austria overhauls its tax regime
    Corporate and private tax regime changes in Austria aim to improve national budgetary figures, as well as introduce new regulations for employee shareholdings and investment funds, By Herbert Buzanich and Michael Sedlaczek of Freshfields Bruckhaus Deringer, Vienna
    April 17 2001
  • Changes to the taxation of financial instruments
    If accounting standards change and a company’s debts are marked to market, will tax systems be forced to change their approach? By Roger Muray of Ernst & Young, London
    April 17 2001
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