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  • Double tax on dividends: the UK v Holland
    The Océ Van der Grinten case reopens the debate on the interaction of the EU Parent-Subsidiary Directive with the UK-Netherlands double tax treaty. Sabina Comis and Eelco van der Stok, from Freshfields London and Amsterdam, discuss the case and its implications
    June 30 2000
  • PwC unveils portal project
    PricewaterhouseCoopers (PwC) is to launch a portal that will transform the entire organisation into an e-business and provide a sophisticated workspace for clients and staff alike.
    June 30 2000
  • Directory of North American Tax Advisers: Thorsteinssons, Tax Lawyers
    Thorsteinssons, Tax Lawyers
    June 30 2000
  • GST implications for international related party dealings
    The impending introduction of the goods and services tax (GST) in Australia from July 1 2000 will significantly affect the operational and tax compliance procedures of all Australian businesses. Outlined below is a summary of the more significant aspects concerning the interrelationship between the GST and Australian businesses who undertake transactions with international related parties.
    June 30 2000
  • Guidance given to foreign trusts
    The foreign sales corporation regime, payments to non-US residents, revised procedures for qualified and non-qualified intermediaries, and new tax treaties are all making the rounds in Washington. By John Turro of Ernst & Young, Washington DC
    June 30 2000
  • Spain - the devil's in the EU detail
    Spain has included within its corporation tax law an anti-abuse clause based on article 11 of the EU Merger Directive. But difficulties in translation have caused problems. Jesús López Tello of Uría Menéndez, Madrid describes the outcome
    June 30 2000
  • Asia-Pacific moves up a gear
    The Asia-Pacific region is fast catching up with the EU and US with its e-business initiatives. But each country sets its own pace – one jurisdiction's response may be very different from its neighbour's. By Colin Farrell and Alex Yuen, PricewaterhouseCoopers, Hong Kong
    June 30 2000
  • Directory of North American Tax Advisers: Dewey Ballantine LLP
    Dewey Ballantine LLP
    June 30 2000
  • Inland Revenue amendments mix good news with bad
    The UK government last month confirmed that it will proceed with the measures announced in the budget to deliver its twin objectives of tackling tax avoidance while also maintaining the attractiveness and competitiveness of the UK as a place to do business. This means that budget measures to stop the avoidance of UK tax through controlled foreign companies (CFCs) will be legislated as announced.
    June 30 2000
  • Directory of North American Tax Advisers: PricewaterhouseCoopers
    Pricewaterhousecoopers
    June 30 2000
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