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  • The Revenue takes a hard line
    The biggest surprise in the UK’s 2000 budget came in the form of the abolition of offshore mixers. This is just one aspect of a toughening of the Inland Revenue’s stance across the board. Helen Lethaby and Susan Bell of Freshfields, London outline the aggressive new regime
    April 30 2000
  • Saudi tempts foreign business with reforms
    Saudi Arabia has introduced a new set of tax incentives for foreign investors. The new regulations, which were announced on April 11, will lower profits tax from 45% to 30%, with foreign profits below $26,670 being taxed at 25%. The carry-forward of losses will be allowed for the first time.
    April 30 2000
  • Reviving the Swiss branch concept
    The classic concept of a Swiss finance branch has been experiencing an impressive revival. Stefan Widmer and Matthias Blom of Arthur Andersen, Zurich advise on how to expand the concept to a wide range of treasury functions and adapt it to a group's intangible properties
    April 30 2000
  • KPMG hungry for IRS skills
    Opportunity to be creative attracts new recruit Dolan
    April 30 2000
  • Indonesia risks investment drain with new offshore tax
    Indonesia has shocked foreign companies based on the island of Batam by scrapping exemptions from luxury goods tax and value-added tax (VAT).
    April 30 2000
  • Foreign investors sidestep Indian capital gains threat
    India has backtracked on threats to end capital gains exemptions for foreign institutional investors.
    April 30 2000
  • Status of the proposed tax reforms
    On February 3 2000, the Second Chamber of the Dutch Parliament adopted two bills relating to the new 2001 Personal Income Tax Act and amendments to several other tax acts. Amendments have been made to these bills on several points since they were initially proposed on September 14 1999.
    April 30 2000
  • Protecting your assets in Japan
    Successfully buying into a Japanese business turns on a complex interaction of acquirer, target and seller considerations. Dean Yoost, Takuro Tagai and Al Zencak of PricewaterhouseCoopers, Tokyo detail the most important issues
    April 30 2000
  • Lyons heads expanding competent authority practice
    Deloitte & Touche has recruited John Lyons, formerly a top executive at the Internal Revenue Service (IRS), as global director of its Competent Authority Practice based in Washington. One of Lyons' principal responsibilities is to expand the Competent Authority Practice by recruiting tax treaty and transfer pricing professionals around the world.
    April 30 2000
  • German Supreme Tax Court confirms Irish IFSC schemes
    The German Tax Supreme Court has just published two landmark decisions strictly limiting the application of general anti-abuse or substance over form provisions.
    April 30 2000
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