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  • In a press release of April 19, the Netherlands Council of Ministers approved a bill to amend the fiscal unity regime.
  • The Finnish government has introduced bills amending the Taxation Act for the tax year 1999. The amendments are described below.
  • Which business entity should investors choose? How can profits be repatriated? Which expenses can be deducted? These and other questions are answered by John Fisher and Lorraine Chan of Coopers & Lybrand, Melbourne and Ho Chi Minh City
  • A sudden influx of tax reform in the UK has taken many corporations by surprise. Iain Muir, head of tax at Bass, talks to Oliver Ralph about the challenges involved, and the need for objectivity on all sides of the tax equation
  • Central America is attracting investment attention; worldwide tax systems have almost been abolished and national tax treatment is on offer. By Miguel A Valdés and Nicolás Muñiz of Ernst & Young’s Latin America Business Centre, New York
  • Stock options are gaining favour in Germany as an incentive for boards of directors and managerial employees. Wolfgang Oho and Oliver Neumann of Pünder, Volhard, Weber & Axster, Frankfurt am Main look at the tax implications
  • The third part of our survey of oil and gas taxation, highlights substantial changes which have opened Venezuela’s energy industry to foreign investment, and which have given rise to new tax challenges. By Nelson Rincón, Deloitte & Touche, Caracas
  • Dean Yoost and Daisuke Miyajima, Coopers & Lybrand, Tokyo alert readers to a new area of focus for Japan’s National Tax Administration. Advice is offered on what to expect and on how to prepare the best defence strategies
  • The Czech Republic’s new package of investment incentives offers corporate tax holidays, accelerated depreciation allowances and duty-free import of some hi-tech machinery and equipment. By Dana Trezziová and Tomas Seidl, Deloitte & Touche, Prague
  • Andersen poaches Coopers partnerships