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  • Back to the drawing board for Canada?
    Proposals to reform Canada’s interest imputation rule have provoked debate. Elinore Richardson and Angelo Nikolakakis of Stikeman, Elliott, Montreal and Toronto examine the proposals and outline the arguments against their unqualified adoption
    March 01 1999
  • Vietnam turns up the fiscal temperature
    A recent circular from Vietnam’s Ministry of Finance has introduced extensive regulations for foreign investment. Tony Foster of Freshfields in Hanoi examines the consequences for multinationals who must now adopt Vietnamese accounting principles
    March 01 1999
  • Clinton stuns with tough budget
    Bill Clinton’s latest budget includes numerous international tax proposals and tax shelter provisions. Hal Hicks, David Benson, Margie Rollinson, and Peg O’Connor of Ernst & Young in Washington DC analyze the budget, and explain court and treaty developments
    March 01 1999
  • Ernst & Young scoops leading Canadian lawyer
    They’ve done it again. Less than two years after recruiting Robert Couzin from Stikeman, Elliott, the Canadian office of Ernst & Young has swiped another leading tax partner from a law firm. This time the partner in question is Ron Sirkis who until this month was head of tax at Bennett Jones Verchere.
    March 01 1999
  • News in Brief
    Bond market fails to win exemption, Manx Treasury reveals 15% company tax, Indonesia gives tax breaks to revive economy, Loss of revenue reveals Japanese troubles
    March 01 1999
  • Germany tightens ratio structure
    Despite initial hopes that the German reforms would leave thin capitalization untouched, it looks likely that the debt-to-equity ratios will be changed. Norbert Meister, of Bruckhaus Westrick Heller Löber, analyzes the implications for multinationals
    March 01 1999
  • TaxFax
    If you’re already frightened by the year 2000 problem, here’s more gloomy news for you. The New Zealand Inland Revenue has issued a greatly sympathetic leaflet, reminding us all that computer failure is no excuse for not paying taxes.
    March 01 1999
  • US and Venezuela make treaty history
    After years of debate, delay and controversy, the US has signed its double tax treaty with Venezuela. It is the first between the US and a Latin American country outside of NAFTA members. The treaty breaks new ground as Venezuela, like many other Latin American jurisdictions, has a territorial tax system. The hope is that the precedent set will be followed throughout the region.
    March 01 1999
  • Davis Polk ensures success
    New York firm Davis Polk & Wardwell is advising New Jersey-based insurer Chubb Corporation in its acquisition of Executive Risk, a US insurance company. The transaction is valued at $850 million.
    March 01 1999
  • Allen & Overy in $900 million air finance deal
    UK law firm Allen & Overy advised the Tokyo and London offices of Banca Commerciale Italiana (BCI) and Banca Commerciale Italiana (Ireland) plc in the acquisition of $900 million of Sanwa’s air financing business.
    March 01 1999
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