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  • The Sweden-Japan tax treaty
    Under an amendment to the Sweden-Japan tax treaty, no withholding tax will be imposed on dividends paid to a Swedish/Japanese company, as long as the beneficial owner holds at least 25% of the voting shares issued by the company in the other contracting state. Withholding tax can also be avoided if the shares issued by the beneficial owner are either:
    December 01 1999
  • Stock Options - India clears the way for stock options
    Stock option schemes have traditionally caused tax problems in India, but the 1999 Finance Act has clarified the situation. Mohan Monteiro and Keyur Shah of Arthur Andersen in Mumbai explain how multinationals can benefit and examine a worrying ruling
    December 01 1999
  • Ashursts advises Virgin on cinema sell-off
    The Virgin Entertainment Group has sold its cinema chain, Virgin Cinema Holdings, to the French company UGC for £215 million ($344 million).
    December 01 1999
  • Boesebeck partners join Bruckhaus
    Four partners from the Munich office of German law firm Boesebeck Droste are to open a new office for Bruckhaus Westrick Heller Lober in the city, on January 1 2000. In doing so, they will miss out on Bosebeck's recently-announced merger with UK firm Lovell White Durrant.
    December 01 1999
  • Tax discrimination of non-Austrian investment funds
    In the June 1999 International Tax Review, we reported on tax discrimination of non-Austrian investment funds. The Tax Reform Act 2000, which has already been adopted, will not provide a level playing field for the tax treatment of Austrian and non-Austrian investment funds.
    December 01 1999
  • How business stands up to the OECD
    The policy making processes of the OECD committee of fiscal affairs can seem like a secretive world.
    December 01 1999
  • Supply chains create Latin value
    The use of entrepreneur and principal structures is becoming more popular in Latin America, but multinationals must watch out for the potential pitfalls.
    December 01 1999
  • Freshfields acts in brewery takeover
    Wolverhampton & Dudley Breweries of the UK has launched a £253 million ($405 million) takeover of its rival, Mansfield Brewery.
    December 01 1999
  • Dutch Reforms
    Dutch set for taxation by boxes
    December 01 1999
  • National Power looks to Linklaters
    The British energy group National Power has sold off two of its power stations for a combined value of £1 billion ($1.6 billion).The move comes as the group announced plans to demerge its British and international operations.
    December 01 1999
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