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  • All change for big five in Latin America
    The big five accounting firms would like internal feuds to be invisible to the outside world. But in Latin America, disagreements have forced member firms to jump from one organization to another with alarming frequency over the last year. Oliver Ralph reports
    March 31 1999
  • Australia lines up tax cuts
    A business tax committee in Australia has recommended that the corporate income tax rate should be lowered to 30%. The reduction would be financed by a broadening of the tax base. Industry has reacted positively to the proposals, but there is concern over the nature of some of the counterbalancing measures.
    March 31 1999
  • Spain suffers APA teething problems
    The Spanish APA system was established three years ago, and has achieved some success. Amalia Gracia and Joaquín Velasco of Ernst & Young in Madrid discuss the difficulties faced so far and suggest ideas for improvement
    March 31 1999
  • Freshfields gives focus to ex-Sidley partner
    Freshfields' New York office has attracted another tax partner from a top US law firm, just months after recruiting Gregory May from Milbank Tweed.
    March 31 1999
  • China forces investment rethink
    The Chinese government’s economic reform programme has forced companies to re-examine their inward investment strategies. Joseph Tse of Deloitte Touche Tohmatsu in Shanghai advises on how multinationals can finance investment in the most tax efficient way
    March 31 1999
  • Taxfax
    Simon takes partnership. Australians tax scouts, Forry makes the great leap, Nock is on the move again, Kuiper on the training run
    March 31 1999
  • Belgium revamps stock options
    The Belgian parliament has approved radical changes to the taxation of stock options. The changes could make stock options more attractive to both businesses and their employees. The decision follows months of debate between tax professionals and the revenue authorities.
    March 31 1999
  • Budget updates
    United Kingdom
    March 31 1999
  • Japanese APAs hit their stride
    The Japanese preconfirmation system has been around for 12 years – longer than even the US system. Akio Miyamoto, Dean Yoost and Greg Noble of PricewaterhouseCoopers in Tokyo discuss the system and the increasing popularity of bilateral APAs
    March 31 1999
  • Reaping the benefits of US secondment
    Sending employees to the US has become a necessity for many multinationals, requiring careful planning of income tax and social security contributions. John Brantley and Doug Oas of Deloitte & Touche in London examine the opportunities available
    March 31 1999
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