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  • United Kingdom
    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
  • 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
  • News in brief
    Octav Botner, founder of Nissan UK, has issued a writ against the Inland Revenue for malicious prosecution. The writ also names two former Inland Revenue inspectors; Robert Brown, now with Ernst & Young and John Cawdron, now with Price Waterhouse.
    March 01 1998
  • Taxfax
    McDermott, Will & Emery recruits en masse
    March 01 1998
  • table 1
    Striking a good deal in Japan
    Japan now offers foreign investors a warm welcome, and a range of acquisition opportunities. Dean Yoost and Todd Landau of Coopers & Lybrand in Tokyo and New York present a tax guide to structuring acquisitions in Japan
    March 01 1998
  • Europe maps out tax boundaries of Emu
    On January 29 1998, the under-secretary of finance submitted a letter to the Dutch parliament in which he described the fiscal aspects of the introduction of the Euro. This letter will form the basis for the preparation of relevant legislation. The main conclusions are described below.
    March 01 1998
  • Canadian National Railways turns to US firm
    Canadian National Railways has announced a $3 billion strategic merger with Illinois Central.
    March 01 1998
  • Cravath advises on Homestake acquisition
    Homestake Mining is to form the third-largest gold producer based in North America with the takeover of Australian company Plutonic Resources. The deal is worth £384 million ($640 million). Plutonic is Australia's third-largest gold producer, and the deal is the latest example of consolidation among the country's mining companies.
    March 01 1998
  • United States
    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
  • Skadden, Arps helps Compaq in bid for Digital Equipment
    Compaq Computers is to merge with Digital Equipment Corporation. The deal, valued at approximately $9.6 billion, is the largest in the history of the computer industry and will create the world's second-largest computer company after International Business Machines (IBM).
    March 01 1998
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