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UK Inland Revenue access to privileged legal documents may be cut back

In April 2000, the UK Inland Revenue published its revised proposals for a new power to apply for a judicial order to access certain documents. These may be required as evidence in any criminal proceedings connected to suspected serious tax fraud. The proposals are part of the Finance Bill being debated in the UK parliament, and so could change.

May 31 2000
Recent court decisions and new stock options rules

Decision on the concept of beneficial ownership under France-Netherlands treaty

May 31 2000
Draft code disappoints and burdens

Investors are advised to remain vigilant in the light of Russia’s disappointing draft tax code.

May 31 2000
Durst opts for law firm environment

Transfer pricing specialist, Michael Durst, has left PricewaterhouseCoopers to take up a partnership position with King & Spalding's Washington tax practice.

May 31 2000
Court and parliamentary decisions

Tax surcharge

May 31 2000
Fighting for harmony, not balance

In a frank rejoinder to an article that was published in the February issue of International Tax Review, Robert Couzin’s defends the right of companies to legally reduce their tax burden.

May 31 2000
Ukraine: payments to non-residents offshore

The Ukraine Cabinet of Ministers has published its official list of offshore jurisdictions subject to a restriction on expense deductions.

May 31 2000
Paine Webber opts for Cravath, Swaine & Moore

The all-cash transaction, valued at $620 million, is expected to close in the third quarter of this year. The transaction will add more than 900 financial advisers and $46 billion in client assets to Paine Webber's base of 7,608 financial advisers and $452 billion

May 31 2000
Leaders and followers join forces

Latin American countries are taking steps towards greater regional tax co-ordination.

May 31 2000
IGI - Investimentos Imobiliários SA v Fazenda Pública and Fazenda Pública v IGI - Investimentos Imobiliários SA

Harmonisation of fiscal legislation – Council Directive 69/335/EEC – Indirect taxes on the raising of capital – Charges paid by way of fees or dues – Calculation – Charges for entries in a national register of legal persons.

May 24 2000

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