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  • 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.
  • The last two years have witnessed a number of changes to Argentina's legislation covering the tax treatment of interest payments made by Argentine companies to foreign beneficiaries. In addition, new tax treaties have been entered into between Argentina and other countries, which may limit the withholding tax rate imposed at source. The tax treatment now in force is outlined below.
  • The US Senate is set to vote into law revisions to the extraterritorial tax regime to meet the US WTO obligations. David Joranko, Nancy Glover and David Benson of Ernst & Young International Tax Services, Cleveland, Chicago and Washington report
  • In the second of two articles, Marnin Michaels, David Balaban, Peter Connors, Philip Marcovici and Thomas O’Donnell of Baker & McKenzie relate their experiences to date of analyzing the New Regulations and implementing the terms of the QI Agreement for clients
  • 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
  • The UK Inland Revenue is giving a boost to the schemes that provide tax incentives to firms investing in small, higher-risk trading companies. A centralized service ? the Small Company Enterprise Centre ? is to be made available for companies using the Enterprise Investment Scheme (EIS), the Venture Capital Trust (VCT) scheme, the Enterprise Management Incentives (EMI) scheme and the new Corporate Venturing Scheme (CVS).
  • 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.
  • Clifford Chance is in discussions to continue its European expansion. The firm is in merger talks with Italian joint venture partner Grimaldi e Associati and is rumoured to be in discussions with Austrian firm Wolf, Theiss & Partners. Clifford Chance refused to comment.