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There are 33,095 results that match your search.33,095 results
  • 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
  • Colombian disasters squeeze tax
    A series of economic and geological crises have forced the Colombian government to expand the tax base through income tax and VAT changes. Publio Perilla of Gomez Pinzon & Asociados in Bogota explains the consequences for multinationals
    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
  • 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
  • Tax grouping possible with non-UK companies
    Following the European Court of Justice's judgment in ICI v Colmer, the UK Inland Revenue has said that claims for group and consortium relief will now be accepted between UK-resident companies where a group or consortium is established by reference to companies resident in the European Union (EU) or the European Economic Area (EEA).
    March 31 1999
  • US case law: the rulings that count
    In a busy year, the US tax courts ruled on subjects ranging from foreign tax credits to related party borrowings. Daniel Berman and Jeffrey Korenblatt, Sutherland Asbill & Brennan LLP, Washington DC analyze the rulings and their consequences
    March 31 1999
  • Centros Ltd and Erhvervs-og Selskabsstyrelsen
    Freedom of establishment – Establishment of a branch by a company not carrying on any actual business – Circumvention of national law – Refusal to register.
    March 09 1999
  • Wachtell, Lipton in Internet sale
    New York law firm Wachtell, Lipton, Rosen & Katz is advising USA Networks Inc, the cable shopping channel, on its acquisition of the internet search engine Lycos.
    March 01 1999
  • Corporation Tax Self Assessment installment payment regulations
    The UK Inland Revenue has published its revised regulations governing the payment on account regime that is introduced under corporation tax self assessment (CTSA). The revised regulations make few changes to the draft that was published in April 1998. The main changes are outlined below.
    March 01 1999
  • Offsetting tax loss carryforwards
    The period for offsetting tax loss carryforwards, which was increased in 1996 from five to seven years, has been further increased to 10 years with effect from January 1 1999.
    March 01 1999
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