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  • Canadian National Railways turns to US firm
    Canadian National Railways has announced a $3 billion strategic merger with Illinois Central.
    March 01 1998
  • Chadbourne & Parke works with Tommy Hilfiger
    US-based fashion design house Tommy Hilfiger has announced that it will buy Pepe Jeans USA and Tommy Hilfiger Canada for $1.15 billion.
    March 01 1998
  • BOC turns to Shearman & Sterling
    The UK's BOC Group, a leading producer of anaesthetic gases and medical equipment, has sold its Ohmeda healthcare division for £640 million ($1.05 billion).
    March 01 1998
  • SmithKline Beecham turns to Linklaters and Shearman & Sterling
    Glaxo Wellcome and SmithKline Beecham have proposed a merger that would create the world's largest pharmaceutical group and the world's third-largest company after General Electric and Royal Dutch/Shell. The deal is worth £100 billion ($160 billion).
    March 01 1998
  • UK INHIBITS FREEDOM OF ESTABLISHMENT
    The Advocate-General has issued his opinion in the ICI v Colmer case before the European Court. The issue was whether a consortium company with EU trading subsidiaries (as opposed to wholly or mainly UK subsidiaries) would qualify under provisions allowing surrender of losses. The House of Lords in the UK had ruled that EU companies did not qualify under the UK legislation.
    March 01 1998
  • Tax edges down super highway
    Tax advice providers are starting to register sites on the Internet, but have they stopped to consider what clients really want? If they haven’t, then they should. Adrian Preston and Phillippa Cannon report on the most popular tax web sites
    March 01 1998
  • Ernst & Young and KPMG merger crumbles
    Friday the thirteenth of February was a memorable day for Colin Sharman. The global head of KPMG received a telephone call that ended plans to build the world's biggest accounting firm.
    March 01 1998
  • PROPOSED MORATORIUM ON STATE TAXATION OF INTERNET COMMERCE
    The Internet Tax Freedom Act – legislation seeking to impose a national moratorium on US state and local taxation of the Internet and electronic commerce conducted over the Internet – was introduced in March 1997 in the US Congress by representative Christopher Cox, a Republican member of the House from California, and senator Ron Wyden, a Democratic senator from Oregon.
    March 01 1998
  • Russia
    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
  • Spain
    The entry into force in the US, on January 1 1997, of the IRS's final regulations under Section 301.7701 of the Internal Revenue Code (the so-called check-the-box regulations) requires a new analysis of the classification of Spanish legal entities.
    March 01 1998
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