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There are 33,160 results that match your search.33,160 results
  • Pünder’s loss to Shearman signals tough times ahead
    German law firm Pünder Volhard Weber & Axter has paid a high price for the breakdown of its international network, losing four tax lawyers and three other tax professionals to US firm Shearman & Sterling.
    March 01 1999
  • Report on the budget speech of the Minister for Finance
    Ireland's minister for finance confirmed in his budget speech the agreement arrived at with the EU Commission in relation to Ireland's new corporation tax regime. The new corporation tax rate of 12.5% on trading profits will be fully phased in by January 1 2003 with the standard rate of 28% (effective January 1 1999) reducing by 4% each year. The tax rate applicable to non-trading income will be 25%.
    February 01 1999
  • Knowledge and Know-How Exchange: Acute Risks for German Subsidiaries of Foreign Multinationals
    Corporate streamlining and transfer pricing risks
    February 01 1999
  • Brazil Introduces fiscal austerity reform package
    The end of 1998 saw the Brazilian government proposing significant reforms to the country's social security and tax systems as a means of regaining international credibility and to spur domestic growth in the face of a global, soon to be followed by a domestic, crisis. According to the government, the introduction of a fiscal austerity programme is crucial to prevent an exacerbation of the economic recession.
    February 01 1999
  • India doubles tax avoidance difficulties
    Two recent rulings by India’s Authority for Advance Rulings have done little to clarify interpretation of Double Tax Avoidance Agreements by the courts. Bobby Parikh and Keyur Shah of Arthur Andersen, Mumbai, set out the cases, and discuss the points of contradiction
    February 01 1999
  • Hong Kong keeps expats in tax net
    The tax issues of structuring inbound and outbound expatriate contracts in Hong Kong centre on the test of location of employment. Ian Love, PricewaterhouseCoopers, Hong Kong sets out the pitfalls and opportunities to be addressed
    February 01 1999
  • Changing world leaves PE standing
    The permanent establishment concept is central to the taxation of businesses operating in more than one country. But the structures used have moved on since the original 1963 OECD definition. Oliver Ralph examines the pressing need for a reformulation
    February 01 1999
  • Big five prosper in the gloom
    As the world moves towards possible recession, International Tax Review reveals the big five revenue figures for 1998. Rosie Murray-West talks to the global heads of tax and asks them how they prosper in the face of adversity
    February 01 1999
  • Choosing the best of the bunch in Japan
    Foreign investors in Japan face myriad options in their search for tax-efficient flow-through structures. Dean A Yoost and Richard Elliott of PricewaterhouseCoopers, Tokyo explore the possibilities
    February 01 1999
  • UK releases APA proposals
    The UK Inland Revenue has released proposals for an advance pricing agreement (APA) system. The proposals come as part of the general review of transfer pricing which was announced in the March 1998 budget.
    February 01 1999
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