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  • Under the terms of the agreement released February 3, Mannesmann shareholders will receive 49.5% of the new company, which will become the largest telecoms company in the world.
  • Alston & Bird partners Pinney Allen and James Hutchinson advised Akamai on the acquisition; partner Laura Thatcher dealt with employee benefits.
  • Caught up in the excitement of using e-technologies, meeting e-challenges and working on e-time, many businesses overlook the fundamental tax aspects. The team* at KPMG, Silicon Valley recommends a careful approach to the e-highway
  • The Walt Disney Company is to build its third international theme park on an island off Hong Kong. A joint venture company set up by the Hong Kong government and Walt Disney, to be named Hong Kong International Theme Parks, will have a combined equity of $5.7 billion.
  • A new Accounting Act entered into force in Sweden on January 1 2000, which changes the rules concerning the maintenance of accounting records abroad. The principal rule states that accounting must be carried on in Sweden. According to the new regulations, under certain circumstances vouchers may be kept abroad temporarily. If the accounting records are computer-based, the machinery may be placed abroad, but a permit must be obtained. A condition is that the business has access to the accounting system and can present information about the accounts in ordinary readable form in Sweden.
  • In the June 1999 issue of International Tax Review, we reported on the April 1999 Brühl Recommendations for the reform of German business taxation.
  • Corporate Germany could look very different if the provisions of the proposed Tax Reform Act become law. Jürgen Hartmann, Hans-Peter Niedrig, Axel Schiller, and Ronny Klopfleisch of KPMG, Düsseldorf study the implications
  • New Zealand’s Inland Revenue has just released its latest guidelines for transfer pricing. It is an area where taxpayers need all the help they can get. But some important departures from OECD guidelines mean that they will have to watch their step
  • Non-residents are set to benefit from changes to legislation which grant them exemption from tax on financial income. However, these new rules must be considered in conjunction with a close reading of existing laws. By Stefano Serbini of Freshfields, Milan
  • The US Treasury has announced that it is negotiating a tax treaty with Chile. Though it is unclear how close the two countries are to reaching an agreement, a successful outcome would bring about only the second tax treaty between the US and a South American country.