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  • Denmark disappoints with downbeat budget
    Danish businesses are up in arms following a draft budget that not only failed to announce a corporate tax cut, but also proposed a significant rise in environmental taxes.
    September 30 1999
  • IRS calls for disclosure delay
    The IRS has asked the tax court for a delay in the planned disclosure of APAs. But the plaintiffs in the case have objected. Oliver Ralph reports
    September 30 1999
  • Ernst & Young expands Canadian litigation
    Donahue & Partner, the Canadian member firm of Ernst & Young International, has recruited tax litigators Al Meghji and Roger Taylor. The move reunites the two, who worked together at the Canadian department of justice for many years.
    September 30 1999
  • Confusion over Mendham’s move
    It's been a strange old month for Peter Mendham.
    September 30 1999
  • Scottish & Newcastle buys Greenalls
    Scottish & Newcastle, the UK's largest brewer, has bought 50% of the Greenalls leisure group.
    September 30 1999
  • Sun Life sells Guardian Royal Exchange businesses To Aegon UK
    Sun Life and Provincial Holdings has been consulting Slaughter and May over the disposal of its Guardian Royal Exchange UK life, pensions and trust businesses.
    September 30 1999
  • Carrefour and Promodes in friendly merger
    Carrefour and Promodes have merged to form Europe's largest retailer. The Ffr111 billion ($17.7 billion) deal will produce a combined chain of 9000 stores, and anticipated net sales of Ffr355 billion ($56.5 billion) this year.
    September 30 1999
  • Major revision of the Dutch tax system for the 21st century
    On September 14 1999, the Dutch cabinet submitted to parliament a proposal for a new personal income tax that is proposed to come into force on January 1 2001. The proposed legislation is the core of a major revision of the Dutch taxation system, which will also involve amendments to existing laws.
    September 30 1999
  • Stock options – new developments
    The tax treatment applicable to stock option schemes has recently undergone some changes.
    September 30 1999
  • Advance pricing agreements
    This year's UK Finance Act introduced the concept of Advance Pricing Agreements (APAs) in the field of transfer pricing. The legislation is supplemented by a Statement of Practice (Statement) which was published at the beginning of September.
    September 30 1999
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