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  • Repatriating reinsurance vehicle
    Bruno Gouthiere, of Bureau Francis Lefebvre, Paris analyzes the reasons for repatriating a Luxembourg captive reinsurance business back to France
    February 01 2000
  • India’s tax web catches foreigners
    Under two recent advance rulings, foreign investors in India may be subject to amendments to the Finance Act, designed to prevent Indian companies taking undue advantage of certain concessions. Keyur Shah, Arthur Andersen, Mumbai reports
    February 01 2000
  • Nabisco brings in Ashurst and Davis Polk
    Nabisco and Hicks Muse, who are acting under the joint venture title Burlington Biscuits, are offering $3.97 for each United Biscuits share. If the offer is successful, Nabisco will also acquire United Biscuits' operations in China, Hong Kong and Taiwan. Although it is reported that the UK company has accepted the US offer, the French consortium Finalrealm has launched a £1.25 billion rival bid.
    February 01 2000
  • R&D incentives to improve in the new millennium
    The Spanish government recently submitted proposals to parliament for new research and development (R&D) tax incentives. These would provide:
    December 01 1999
  • 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
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