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The Swedish government has recently presented a proposal concerning tax relief for foreign experts, scientists and managers working in Sweden for a limited period of time. Under the proposal, income tax and social security contributions will be payable on 75% of salary for a maximum period of three years. Certain elements of remunerations related to living expenses will also be tax-free, including moving costs, travel expenses for the family between Sweden and the home country, and school costs.

After almost two decades in the oil and energy industry, Statoil’s former senior international tax adviser has returned to the big five office in London where he began his career. Gerard Anderson talks to Sharon Cunningham about the last 18 years and his decision to move back into a firm environment

As reported by Thomas Borstell and Ludger Wellens in the April 2000 issue of International Tax Review, Germany's tax authorities are developing new administrative regulations governing procedural aspects of income allocation between internationally associated enterprises.

On September 20 2000, the French Ministry of Finance released the draft Finance Bill for 2001. Both chambers of the French parliament will discuss and possibly amend the Bill during the autumn session, from mid-October to mid-December. The proposed measures encompass corporate income tax, personal income tax, social taxes, wealth tax, and miscellaneous other tax changes.

Singapore’s tax authorities have issued guidelines on the income tax, and goods and services tax issues relating to e-commerce. Ajit Prabhu and Chua Eng Khong, Deloitte & Touche, Singapore, report on this new clarification of IRAS thinking

Benjamin Cayetano, Governor of Hawaii, has signed the Technology Omnibus Act that expands on existing incentives and creates new ones to encourage the growth of hi-tech industries on the island.

The Antiguan government has given in to protests from local businesses and withdrawn the Income Tax Amendment Act 2000, and the 25% businesses tax.

UK firm Linklaters & Alliance is rumoured to be in secret merger talks with Australian firm Mallesons Stephen Jaques. Mallesons is keen to merge with a London firm and last year terminated merger talks with Clifford Chance. The merger would come after a year of activity for Linklaters & Alliance who agreed a merger with Oppenhoff & Rädler, to take effect in January 2001, and in August announced a joint venture with Singapore firm Allen & Gledhill.

Jones Day Reavis & Pogue has increased its tax presence in Europe with the appointment of five tax lawyers in its Brussels and London offices. The Brussels office is gaining a partner and two associates while the London office gets two associates. Howard Liebman joins the Brussels office as partner, having previously been both managing partner and tax partner at Morgan Lewis & Bockius. The focus of his work at Jones Day will remain similar to his work at Morgan Lewis: "I'm particularly focused on international tax and corporate structuring ? including heavy doses of M&A, joint venture structuring and planning, and corporate reorganizations."

Osborne Clarke's pan-European group ? Osborne Westphalen Alliance (OWA) ? is experiencing a period of considerable growth. Since October it has announced the addition of three new members to the OWA alliance, a possible merger with one of these firms, and a new office opening in Silicon Valley that will concentrate on technology work.