International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 32,870 results that match your search.32,870 results
  • Dutch chemicals group Akzo Nobel has made a successful £1.8 billion ($3 billion) bid for Courtaulds, the UK paints and fibres business. The deal will make Akzo Nobel the world's largest paints company. The offer is worth 450 pence a share.
  • The standard VAT rate of 6.5% will be increased to 7.5% with effect from January 1 1999. Furthermore, the reduced rate VAT tariffs of 2% and 3% will be increased to 2.3% and 3.5% respectively. These changes will necessitate amendments in VAT payers' contracts, systems and invoicing procedures. This is the first increase after the introduction of VAT in 1995. Companies are, therefore, not yet used to handling such changes.
  • With effect from January 1 1998 new measures were introduced in the Spanish value-added tax (VAT) Law according to which certain subsidies – those not directly linked to the price of taxable transactions– received by VAT payers established in Spain will affect the recoverability of input VAT.
  • Since our last Russia update in the March issue of International Tax Review, there have been a number of significant legislative and judicial developments. These include: amendments to the Law on Excise Tax and the Law on Securities Tax; important rulings by the Constitutional Court concerning pension fund contributions for individual entrepreneurs; the confiscation of goods and vehicles by Customs authorities; and enactment of a Federal Law on the 1998 budget.
  • In the June 1997 issue of International Tax Review, we reported on a ruling by the Federal Tax Court in which the court rejected the amortization of purchased trademarks – in the absence of special circumstances – under the valuation law as in force through to December 1992. At the time, the tax authorities were expected to give assurances that they would not seek to apply the ruling for income tax purposes.
  • The French tax authorities recently reasserted their wish to resort to additional measures to improve the effectiveness of transfer pricing controls.
  • In a press release of April 19, the Netherlands Council of Ministers approved a bill to amend the fiscal unity regime.
  • The Finnish government has introduced bills amending the Taxation Act for the tax year 1999. The amendments are described below.
  • Which business entity should investors choose? How can profits be repatriated? Which expenses can be deducted? These and other questions are answered by John Fisher and Lorraine Chan of Coopers & Lybrand, Melbourne and Ho Chi Minh City
  • A sudden influx of tax reform in the UK has taken many corporations by surprise. Iain Muir, head of tax at Bass, talks to Oliver Ralph about the challenges involved, and the need for objectivity on all sides of the tax equation