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There are 33,160 results that match your search.33,160 results
  • Netherlands offers new certainty
    In the first of our series of articles on advance pricing agreements around the world, Monique van Herksen of Stibbe Simont Monahan Duhot analyzes how the Netherlands APA system offers a new element in the traditionally strong Dutch advance rulings procedure
    March 01 1999
  • Vienna-Tax Reform Commission proposes new legislation for 2000
    The Austrian government is planning to reform various aspects of the Austrian tax system as of January 1 2000. The Ministry of Finance had requested the formation of a Tax Reform Commission, consisting of representatives of various public bodies, to prepare a proposal for the tax reform programme. The commission issued its report in November 1998, which covered the following issues:
    March 01 1999
  • Australia aims to allay APA fears
    Australian APAs are becoming an increasingly popular tool. But, as John Donaldson of KPMG in Melbourne explains, the Australian Tax Office still has some work to do to convince taxpayers that the process is secret and speedy enough to merit serious consideration
    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
  • Incentives for film industry investment
    With retroactive effect as from January 1 1998, a special tax incentive for investment in movies entered into force. The incentive consists of a system of discretionary depreciation for investments in movies (other than advertising or publicity films). The facility is intended to provide an incentive for private investment in the Netherlands film industry. Individuals may also benefit from this incentive through the formation of closed limited partnerships which produce films.
    March 01 1999
  • Publication of Finance Bill 1999
    Ireland's minister for finance has published his Finance Bill which runs to a weighty 326 pages. The following are some of the principle features outlined in the Finance Bill.
    March 01 1999
  • Linklaters in mobile phone contract
    UK firm Linklaters is advising Vodafone on its $63 billion acquisition of US telecommunications company Airtouch.
    March 01 1999
  • When it pays to talk to the taxman
    Revenue authorities are keen to appear to be as open as possible and to consult business when preparing major legislation. But how beneficial is consultation? Rosie Murray West asks whether the words are falling on deaf ears
    March 01 1999
  • 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
  • Thommessen, Krefting hammers out metal buy
    French state-owned company Eramet SA has bought 25% of the Norwegian metals company Elkem. The transaction is worth $204 million. Eramet will control two of Elkem’s magnesium smelting plants. The transaction was conducted under English law, and so involved law firms across four jurisdictions.
    March 01 1999
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