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  • The fine art of sharing
    Steve Hasson of Price Waterhouse, London looks at the tax issues surrounding the set up and running of a management dream – shared service centres. Particular emphasis is given to the transfer pricing implications
    March 31 1998
  • China curtails confusion
    China dismayed foreign investors by withdrawing import tax exemptions in 1996. New exemptions have now been introduced, but as Guanxi Zheng of Stikeman, Elliott, Hong Kong explains, restrictions apply
    March 31 1998
  • TNT – setting the tax standard
    Managing change, external advisers and management expectations; these are just some of the challenges facing Tim Brierley, head of fiscal services at TNT Post, Amsterdam, who talks to Phillippa Cannon about setting high standards
    March 31 1998
  • Corporate self assessment takes shape
    On March 17 1998 the UK budget was unveiled following extensive consultation with corporate taxpayers. Freshfields’ International Tax Group examines how the budget will affect transfer pricing, controlled foreign companies and double tax relief
    March 31 1998
  • Philippines car producers object to Ford’s break
    The government of the Philippines, and the Ford Motor Company, are being challenged over the tax incentives awarded to the US company for building an operating a plant in the country's special economic zone.
    March 31 1998
  • Taxfax
    Clients looking for independent tax advice are the target market for the Chiltern Group, a new UK tax and business consultancy firm launched in March this year.
    March 31 1998
  • EU tax harmonization back on the agenda at Ecofin meeting
    A meeting of Ecofin ministers held in March this year to discuss the post-monetary union financial environment will provide reports on the extent, degree and nature of cooperation between European finance ministers on tax policy.
    March 31 1998
  • News in brief
    When Sweden's telecoms group Ericsson confirmed that it was considering moving its headquarters from Sweden in protest at what it saw as penal rates of corporate tax, alarm bells clearly rang for the government presently seeking re-election. The government has now hinted that it may address the burden of taxation on business and in doing so take a less hostile line.
    March 31 1998
  • Headline rates go down, but pressure goes up for multinationals
    A survey carried out by the KPMG International Tax Centre and published this month shows that corporate tax rates are almost universally down across the world.
    March 31 1998
  • Dutch Supreme Court rules on hybrid debt
    On March 11 1998, the Dutch Supreme Court handed down a decision on the reclassification as equity of (convertible) debt, refining the criteria which had been established in prior case law. Before discussing the specifics of the case, the established jurisprudence regarding ?hybrid debt? is outlined below.
    March 31 1998
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