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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.

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

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.

The German Tax Supreme Court has just published two landmark decisions strictly limiting the application of general anti-abuse or substance over form provisions.

Slaughter and May's London office is acting for Abbey National. Corporate partners Tim Clark and David Whittman are heading the team with tax advice from tax partner Steve Edge and assistant Gillian Wheeler.

Germany's highest tax court has rendered a fundamental decision on the tax treaty treatment of income from a so-called "atypical silent participation". In response to the court's holding that such income is to be treated like income from a partnership interest, the tax authorities gave notice of their refusal to acquiesce in the judgement.

The Canadian government has cherrypicked from the Mintz Report to introduce a series of reforms to Canada's thin capitalization rules. Elinore Richardson of Stikeman Elliott, Montreal, outlines the changes and reviews the rationale behind them

land's Finance Act 2000 has fundamentally changed the tax treatment of funds in Ireland. It attempts to homogenize the tax treatment between investment funds previously available to Irish residents (domestic funds) and those which were only available to non-Irish residents. In so doing, the new regime deals with some EU concerns and especially Spanish discontent at the alleged discriminatory treatment of the previous regime. The changes should further enhance Ireland's attractiveness as a base from which to conduct investment fund business and provide Irish investors with a new attractive investment vehicle.

Sullivan & Cromwell provided tax advice through tax partner Andy Mason, and associates David Spitzer and Mike Foley. Alan Kaden, lead tax partner with Fried, Frank, Harris Shriver & Jacobson's Washington office provided tax advice for BellSouth.

A call to PricewaterhouseCooper's office in Singapore reveals the true breadth of the firm's client services. Having phoned PwC's listed number, International Tax Review was intrigued to discover that it had reached White Express, a downtown laundry service.