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  • 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
  • German court bans secret comparables
    The Düsseldorf Regional Tax Court has prevented tax auditors from using secret comparables in transfer pricing studies. The decision also raises questions over the use of profit methods. Thomas Borstell and Michael Prick, Ernst & Young Düsseldorf, examine the decision
    March 31 1999
  • Budget updates
    South Africa
    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
  • Further amendments to the Canadian imputation rules
    On March 10 1999, the Canadian government tabled a revised, detailed Notice of Ways and Means Motion modifying, in certain respects, the proposals relating to section 17 of the Canadian federal Income Tax Act contained in an earlier Motion tabled on December 10 1998 (see International Tax Review, March 1999).
    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
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