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Rua Alexandre Dumas, 1981

Ashurst Morris Crisp acted for the Koninklijke Vopak group of companies in relation to its £310 million ($441 million) recommended offer for UK chemical distributors Ellis Everard plc.

Portugal is in the process of enacting changes aimed at equalizing its personal taxation regime, and making it a more attractive base for foreign investors. Fernando Brás, Ricardo Borges and Lisete Duarte, of Ernst and Young, Lisbon investigate

At KPMG, we understand the value of having a strong local presence in the countries where our clients do business. With offices in virtually every country in Latin America, KPMG's profess-ional roots are deep and our local tax knowledge is preeminent.

As reported in the June 2000 issue of International Tax Review, Germany's highest tax court recently rebutted attempts by the German tax authorities to overturn dividend stripping schemes. The decision addressed many issues of first impression in the dividend stripping area and received wide attention.

Sierra Candela #111

The WTO has set up an arbitration panel to judge the EU''s claims for trade sanctions against the US, worth more than $4 billion, in their dispute over tax breaks for US exporters. The WTO said the arbitration will not begin until a WTO compliance panel has determined whether new US tax-relief provisions violate the international body''s subsidy rules. The US lost its appeal against a WTO dispute earlier this year, which ruled that tax breaks for exporters through offshore foreign sales corporations (FSCs) constituted an illegal export subsidy.

Digby Jones, director general of the Confederation of British Industry, has called for UK chancellor Gordon Brown to extend research and development tax credits, to offer tax incentives to investment trusts and venture capital groups that support UK technological development, and to extend 100% capital allowances for small and medium-sized communications technology companies.

Recovery of sums paid but not due – National procedural rules – Capital duty levied in respect of a merger.

Effective January 2001 Toronto law firm Davies Ward & Beck and Montreal firm Philips & Vineberg will be re-branded Davies Ward Phillips & Vineberg. The combined firm of more than 200 lawyers represents the first Canadian combination of tier one business law firms. The merger was initiated to create "the greatest concentration of business and tax law specialists in Toronto and Montreal," said William O'Reilly, managing partners at Davies Ward & Beck.