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  • Ernst & Young advises on landmark Irish deal
    Edgemead, a company backed by the venture capital group Candover Partners, has placed a Euro385 million ($403 million) cash offer for Clondalkin group, an international producer of packaging and print materials.
    September 30 1999
  • Government bills for taxation in 2000
    The Finnish government has introduced Bills to amend the Income Tax Act for the tax year 2000. The government has introduced the following amendments.
    September 30 1999
  • Dark future for Canadian bundles
    Canada’s recent transfer pricing reforms have opened up the prospect of recharacterization of bundled transactions. Janice McCart of Bennett Jones and Emma Purdy of Ernst & Young in Toronto advise multinationals on how to avoid this worrying possibility
    September 30 1999
  • New guidelines for taxation of non-resident artists and sportsmen
    Under Austrian national law, payments made to non-resident artists and sportsmen for their cultural or sporting activities in Austria are subject to a 20% withholding tax. Recently, the Austrian Ministry of Fiscal Affairs issued new guidelines for the income taxation of non-resident artists and sportsmen. The cornerstones of these new guidelines are the following:
    September 30 1999
  • New Zealand irons out tax
    The New Zealand government has ironed out a number of kinks in the tax system. Changes have been made to the conduit tax rules and joint bank accounts, among other areas. Craig Elliffe and Nathan Banks of KPMG in Auckland look at the consequences for multinationals
    September 30 1999
  • UK proposals miss the IP mark
    Recent UK proposals regarding withholding taxes on royalties have been largely overlooked but have wide ranging international implications. Malcolm Naylor, managing partner of Arthur Andersen’s UK tax and legal practice, explains
    September 30 1999
  • Finance bill lightens the load in France
    France’s draft finance bill for 2000 includes changes to the participation exemption, merger rules, enterprise zones, registration duty and the business liscence tax. Michel Magnon and Dominique Bera of Deloitte & Touche in Paris explain the most important proposals.
    September 30 1999
  • US eases foreign distribution
    The IRS’ active summer included final regulations on the treatment of distributions to foreign shareholders. This is good news for shareholders but taxpayers should beware the anti-abuse provisions. Mike Swanick and Aldrich Boss of PricewaterhouseCoopers in London report
    September 30 1999
  • Thai reforms tempt merger mania
    The Thai government has responded to the economic crisis by removing tax obstacles to encourage mergers. Paul Stitt and Doug Allan of PricewaterhouseCoopers in Bangkok examine the relative merits of amalgamations and asset transfers under the new regime
    September 30 1999
  • Turkish emergency taxes face tough passage
    The Turkish government's emergency tax initiative is facing a difficult passage through parliament.
    September 30 1999
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