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  • First Nationwide seeks Skadden, Arps’ advice
    US banks Golden State Bancorp and First Nationwide Holdings, have announced a $2.5 billion merger. The transaction will create the third-largest savings and loan in the US
    March 31 1998
  • Halliburton turns to Vinson & Elkins
    Halliburton, the Texas-based oilfield services group, has made a $7.7 billion bid to buy rival company Dresser Industries.
    March 31 1998
  • Clifford Chance assists with insurance merger
    Insurance and asset management groups Commercial Union and General Accident have agreed to merge in a deal worth $12 billion. Clifford Chance in London is representing General Accident. Tax partner Douglas French heads the tax team.
    March 31 1998
  • EU tax cases – extracting the essence
    How should the EU Merger Directive be interpreted? Is national tax legislation subject to EU enshrined freedoms? Pascal Faes, Van Bael & Bellis, Brussels, considers how the European Court of Justice shed light on these and other issues in 1997
    March 31 1998
  • US tax cases – the review of the year
    Joel Williamson and Gregory Barton of Mayer, Brown & Platt in Chicago, look at ten US tax cases handed down during 1997 with implications for international tax planning of which multinationals need to take note
    March 31 1998
  • Solred SA and Administración General del Estado
    Directive 69/335/EEC — Duty charged on documents recording the contribution of a part of the share capital.
    March 05 1998
  • FOREIGN INVESTORS BENEFIT FROM 17 NEW TREATIES
    Russia's tax treaty programme continues to evolve rapidly. Russian treaty negotiators have been extremely successful in modernizing Russia's treaties, and as a result 17 new double taxation conventions came into force during 1997.
    March 01 1998
  • The Taxation of Intangibles (Special supplement): United States
    A special report prepared by Michael Knee, Washington and Robert Misey, Nashville Deloitte & Touche LLP
    March 01 1998
  • Illustration
    The Taxation of Intangibles (Special supplement): United Kingdom
    A special report prepared by Christopher Fitzgibbon of Deloitte & Touche, London
    March 01 1998
  • FOREIGN DIVIDEND TAX CREDIT REGULATIONS
    In the May 1997 edition of International Tax Review we briefly commented on proposed changes to regulations regarding a Norwegian parent company's right to credit for underlying foreign corporate taxes relating to dividends received from foreign subsidiaries. The bill passed parliament and is effective for dividends received from the fiscal year 1997.
    March 01 1998
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