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  • Indian courts limit treaty benefits
    Multinationals operating in India have recently used treaties to challenge the application of different tax rates to domestic and foreign companies. Jignesh R Shah of PricewaterhouseCoopers, Mumbai analyses the court decisions and their consequences
    April 30 1999
  • TaxFax-Recruitment Vacancy of The Month
    Director of Tax and Corporate Strategy UK
    April 30 1999
  • Tasty regimes tempt holding companies
    The days when the Netherlands was the location of choice for all foreign holding companies are over. As EU tax rates converge and the parent-subsidiary directive takes effect, competition for business is hotting up. Allan Cinnamon of BDO Stoy Hayward, London reports
    April 30 1999
  • VAT case puts pressure on UK customs
    UK Customs & Excise have lost a landmark case on VAT to credit company FDR. The decision, by a VAT tribunal, places pressure on the government to scrap the measure it introduced in the March Budget, stating that outsourced financial services are subject to VAT.
    April 30 1999
  • Royal Bank of Scotland plc and Elliniko Dimosio (Greek State)
    Freedom of establishment — Tax legislation — Tax on company profits.
    April 28 1999
  • Getting, having and holding
    The attractions of a career in industry are increasingly challenged by the big five who are beginning to market themselves as equally benevolent employers. Rosie Murray-West finds out what it takes to get and keep a top tax team
    March 31 1999
  • Drug companies swallow Japan’s bitter pill
    Swiss pharmaceutical manufacturer Novartis is the latest company to feel the wrath of the Japanese authorities over transfer pricing. The Japanese government has fined Novartis' Japanese subsidiary, Ciba-Geigy Japan, ¥3.3 billion ($28 million) for underreporting its income by ¥8 billion between 1990 and 1994.
    March 31 1999
  • Budget updates
    Hong Kong
    March 31 1999
  • Tax row blamed for German finance minister’s resignation
    German finance minister Oskar Lafontaine resigned from his post suddenly in March. Bonn officials gave no reason for his resignation, but the announcement followed an embarrassing forced revision of the forecasts for his tax reform plans.
    March 31 1999
  • US programme sets the standard
    The US APA programme is widely imitated and has become the benchmark for other jurisdictions. Steven Harris of KPMG LLP, Washington analyzes the reasons for its success and reviews the changes that could be on the horizon
    March 31 1999
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