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The Chinese Ministry of Finance is to lower the business tax rate for the financial and insurance industries over the next three years, according to local reports, in a bid to spur the expansion of the domestic markets.

The Paris Administrative Court of Appeals has found that the French Tax Code is incompatible with the France-Switzerland tax treaty. By François Rontani and Raphaël Coin, HSD Ernst & Young, Paris

Being at the cutting edge of electronic technology means a lot more than merely having a web site. An internet presence is all very well, but what about extranets, intranets and portals? Does your tax adviser bring together communities online? And will your firm of choice allow you to outsource certain non-core activities? Sharon Cunningham and Georgina Stanley take a look at the best e-tax offerings

3-6 years pqe Highly regarded London media and entertainment practice seeks highly motivated, able and ambitious tax lawyer with first class background in advising on both corporate and personal tax matters. (£Competitive) Ref: T9058.F Contact: Emma Adams, Garfield Robbins

3-6 years pqe We have instructions from London offices of US firms seeking bright, technically able and personable tax lawyers. Some are "greenfield" positions, in others you would form part of an established team. Whether your practice is corporate or finance, call for more details. (to £100,000) Ref: L7876.F Contact: Emma Adams, Garfield Robbins

International tax lawyer Susan Stone has joined Baker & McKenzie's North American tax practice as a partner in the firm's Houston office. She was previously a tax partner at local rival Fulbright & Jaworski in Houston.

The Japanese government's lawmaking body has enacted tax revision bills focusing on extended tax breaks for home loans and withholding taxes on capital gains. And according to local reports, wider tax reforms to boost the country's stock market are expected.

DATE TYPE OF DEAL VALUE ACQUIRER TARGET HOLDER ADVISERS TO TARGET ADVISERS TO ACQUIRER ADVISERS TO HOLDER 26/2/01 Acquisition £1.8 billion ($2.55 billion) Innogy (UK) 94.75% of Yorkshire power American Electric Power (AEP), Xcel Energy N/A KPMG, London, Michelle Bond, Pete Wilkinson; Linklaters, London, Mike Hardwick, Claire Hopes, Judith Cairns Allen & Overy, London, Michael McGowan, Dorothy Wilkinson, Arun Birla

After 17 years as tax director at International Flavors & Fragrances (IFF) in New York, and a working life dedicated to tax and accounting, Hank Pasniewski is going to retire. But while he is leaving at the end of the year, he has lost none of his drive and talks enthusiastically about his work and the firm's development plans. IFF is responsible for developing flavours and fragrances used in everything from foods to toiletries. It also carries out research and development. Pasniewski joined the firm from United Artists' Corporation, where he spent 10 years as director of tax.

German tax law contains a general anti-abuse provision in section 42 of the Tax Procedure Act. The section reads as follows: "The tax laws may not be circumvented by abuse of legal structuring possibilities. In case of [such] abuse, the tax claim [of the tax authorities] is the same as that arising under a structure appropriate to the economic transaction."