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  • American Bottling Company has acquired Beverage America and Select Beverage of the US. American Bottling Company is a joint venture between Cadbury Schweppes and the Carlyle Group.
  • Lawyers are following accounting firms into global networks and accounting firms are following lawyers in to legal services. Phillippa Cannon and Oliver Ralph try to make sense of the tax merry-go-round and find out which advisers in Europe are coming out on top
  • To encourage businesses in Hong Kong to repatriate their funds from overseas, the Hong Kong Special Administrative Region government announced on June 22 1998 that interest on local bank deposits will be exempt from profits tax. This is good news to those companies with surplus cash. Several listed companies have responded positively to the announcement already, saying they will move their offshore bank deposits back to Hong Kong.
  • As Russia continues to struggle with tax collection, a package of tax bills was presented to the Russian Duma in June. While some of the new laws were passed, the failure of the Duma to approve the entire package of laws before the summer recess resulted in the introduction of additional measures by government resolution. Some important recent additions and changes follow.
  • TAX LEGISLATION; TREATY DEVELOPMENTS; INTERNET TAXATION
  • Notice 98-35 has offered taxpayers respite from an IRS attack on hybrid transactions. Michael J Cooper & Stan Torgersen of Deloitte & Touche LLP, Washington DC look at the dimensions of transitional relief and the likely form of future regulations
  • In March 1998, Argentina's Executive signed a tax reform proposal containing several provisions.
  • Australia’s government wants to introduce a goods and services tax, as the first step on the road to a radical tax policy rethink. Ian Dinnison, of KPMG, Melbourne looks at the emerging contours and practical implications of the reform programme
  • The future is a different country for international corporate tax planners; they do things differently there. Or at least it will be for those used to dealing with the UK’s present corporation tax system.By Susan Symons, PricewaterhouseCoopers, London
  • Multinationals generally have not put Lao People’s Democratic Republic on their agenda of investment locations. To redress this, the Lao PDR government is actively promoting investment. By John Fisher and Van Mumby, PricewaterhouseCoopers Sydney and Hanoi