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  • 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
  • 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
  • Slaughter & May advises Abbey National
    UK firm Slaughter & May advised the Abbey National Group on the acquisition of three finance businesses from NatWest Group.
    March 01 1999
  • Canada seeks brighter APA future
    The Canadian APA programme has had a rocky start since it was established in the early 1990s. But, as George Will of KPMG LLP, Toronto reports, a new attitude on the part of Revenue Canada could encourage more multinationals to seek the certainty of an agreement
    March 01 1999
  • De Brauw poaches Buruma’s tax team
    Netherlands law firm Buruma Maris has lost its entire tax practice to the Dutch Linklaters & Alliance member, De Brauw, Blackstone, Westbroek.
    March 01 1999
  • Plesner & Grønborg partner resigns amid fraud scandal
    One of Denmark’s leading tax advisers Robert Koch-Neilsen of law firm Plesner & Grønborg, has resigned his position at the firm following a financial scandal involving one of his clients. Kurt Torsen, a development entrepreneur, is under investigation by the Danish police after a signature on guarantees used by him to raise money for his projects was found to be false.
    March 01 1999
  • Simpson Thacher & Bartlett produces chemical reaction
    Chemical company Rohm & Haas is acquiring rival firm Morton International for $4.6 billion. The purchase will be paid two-thirds in cash and one-third in stock.
    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
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