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  • Exploring options in Germany
    Stock options, an increasingly popular means of aligning employee remuneration with company performance, are now becoming more widely available in Germany. Sven Tischendorf, Wessing & Berenberg-Gossler, Frankfurt discusses their tax and other implications
    January 01 1999
  • Taxing a Borderless world
    The OECD conference on e-commerce laid down basic principles and areas for debate. But, as Christine Sanderson of PricewaterhouseCoopers Global and Electronic Business Group reports, there is work still to be done for states to avoid the need for unilateral action
    January 01 1999
  • Denmark squares up for holding battle
    Competition for holding company business will intensify with the proposal for a new Danish structure. The regime offers multinationals significant benefits and, as Ned Shelton of Sheltons, Copenhagen, explains could win Denmark business from more established jurisdictions
    January 01 1999
  • Japan makes new cuts.
    Japanese Prime Minister Keizo Obuchi and opposition party leader Ichiro Ozawa have agreed to increase the scale of tax cuts from Y6,000 ($50.5bn) to Y10,000 ($84.2bn). The cuts are aimed at stimulating the flagging economy by encouraging spending.
    January 01 1999
  • Shanghai tax refund tempts property owners
    The Shanghai Finance Bureau and the Shanghai Local Tax Bureau have created a tax refund programme for residential property buyers in Shanghai.
    January 01 1999
  • Food row may endanger Australia's tax reform.
    The inclusion of food in Australia's planned goods and services tax (GST) is ensuring the proposals get a rough ride through the Senate. Dissent may result in the final legislation being more complex than first envisaged.
    January 01 1999
  • Majority vote suggestion opens Europe's can of worms
    A call by Germany and France for an end to unanimous voting on tax issues in the EU has led to heated debate over tax sovereignty. Many member states fear that the loss of their veto could lead to harmonization of taxes across Europe.
    January 01 1999
  • Top advisers thrive under pressure
    As International Tax Review reveals the results of the third annual survey of Latin American tax advice, Oliver Ralph talks to consultants and their clients about the globalization of tax policy that is forcing a sea change in the way that advice is given.
    January 01 1999
  • survey-1-julaug06.gif
    The best global brands in tax
    In International Tax Review's first-ever global tax services survey and poll, Sed Crest reveals which firm has the best brand in tax services and where companies are spending more on tax advice
    December 30 1998
  • north-america-new-york.jpg
    Transfer pricing is the top issue in North American client service poll
    International Tax Review surveyed leading tax directors across North America and discovered that transfer pricing and M&A lie at the heart of the biggest issues they encounter
    December 30 1998
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