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  • 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
  • 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
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