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  • Cyprus-Russia treaty creates new harmony
    Cyprus’ treaty network with eastern European jurisdictions has provided new opportunities for offshore tax planning. Constantinos Adamides of Adamos K. Adamides & Co examines the provisions and possibilities offered by the Cyprus-Russia treaty
    May 31 1999
  • ECJ casts doubt over Bachmann
    New directives and a number of recent cases have brought the conclusions of the 1992 Bachmann case into question. Hans van den Hurk of PricewaterhouseCoopers, Eindhoven examines the consequences for insurance taxation in the Netherlands
    May 31 1999
  • Canada to allow branches for foreign banks
    The Canadian Department of Finance has proposed transitional tax rules for foreign banks that wish to convert from a subsidiary to a full-service branch.
    May 31 1999
  • IRS extends grouping opportunity
    In a busy spring, the IRS has ruled on issues such as transfers of foreign stock and product grouping, and the courts have spoken on attorney-client privilege. Hal Hicks, David Benson and Marjorie Rollinson of Ernst & Young, Washington report on the latest developements
    May 31 1999
  • New tax threat to bond market
    A tax reform in the UK Finance Bill threatens to harm the Eurobond market, lawyers are complaining. The Bill aims to close a loophole in the tax treatment of bonds redeemable at a premium over their issue price, but the lawyers worry that the reform extends beyond the loophole and will harm the tax treatment of standard bonds. The move comes while the UK government continues to campaign against the proposed EU withholding tax because of its claimed threat to the bond markets.
    May 31 1999
  • KPMG announces UK legal move
    KPMG has announced its intention to move into the UK legal market by poaching six partners from London law firm Arnheim Tite & Lewis.
    May 31 1999
  • Baker & McKenzie loses out in US
    Two former colleagues from Baker & McKenzie will find themselves competing for business after being recruited into big five firms. Phil Morrison, a tax partner from Baker & McKenzie in Washington, has joined Deloitte & Touche as leader of the International Tax Group of the Washington National Tax Practice.
    May 31 1999
  • Thommesson Krefting sparks petroleum offer
    Norwegian firm Thomessen Krefting Greve Lund is advising Norsk Hydro, Norway's largest industrial conglomerate, on their offer to acquire Saga Petroleum, the third-largest oil company in Norway. Norsk Hydro have offered NKr 17.5 billion ($2.3 billion) for Saga. If the deal is completed Norsk will be the largest oil company in Norway after the state-owned Statoil.
    May 31 1999
  • Singapore widens fiscal incentives
    Singapore’s minister of finance used this year’s budget to stimulate the economy by extending tax incentives for domestic companies and foreign investors alike. Ajit Prabhu of Deloitte & Touche, Singapore examines the budget and its consequences for multinationals
    May 31 1999
  • Recent court decision sows confusion
    The original issue in the Parthenon case was the deductibility of interest on a promissory note distributed as a dividend. The Tax Court of Canada found it was not deductible, because the Canadian statutory interest deduction is limited to interest borrowed money and balance of sale of property, and this indebtedness fits neither category.
    May 31 1999
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