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  • Skatteministeriet and Aktieselskabet Forsikringsselskabet Codan
    Directive 69/335/EEC — Indirect taxes on the raising of capital — Tax on transfer of shares not listed on a stock exchange.
    December 17 1998
  • 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
    December 01 1998
  • Irish budget slashes business taxes
    The Irish budget for 1999/2000 has promised tax cuts across the board as the government deals with excess revenue provided by the country’s sustained economic boom. The proposals include a cut in the corporate income tax rate of four percentage points to 28%. There are also benefits for personal taxpayers in the form of changes to income tax bands and increased allowances.
    December 01 1998
  • 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.
    December 01 1998
  • Ecuador suspends tax to make money
    Ecuador's new government has approved measures to suspend income tax for two years and replace it with a 1% tax on banking transactions. The move aims to revive the economy, but there are fears that it may lead to an avoidance of bank services and less investment from foreign companies.
    December 01 1998
  • Baker & McKenzie handles chemical compound
    Swiss chemical companies Ciba and Clariant are to merge in a deal worth £8.8 billion ($14.6 billion). The deal will create the largest speciality chemicals company in the world.
    December 01 1998
  • Skadden Arps structures property merger
    US-based property consultants Lasalle partners is to merge with UK property advisers Jones Lang Wooton to create a new company, Jones Lang Lasalle. The merger aims to create the world’s first property investment bank.
    December 01 1998
  • Clifford Chance advises Nomura
    Future Rentals, a company formed by Japanese stockbroking firm Nomura Securities, is to acquire UK rental company Thorn in a deal valued at £935 million ($1.5 billion).
    December 01 1998
  • Royal & Sun Alliance consults Linklaters
    London law firm Linklaters advised Royal & Sun Alliance Insurance Group over a £1.6 billion ($2.6 billion) multi-currency revolving syndicated loan facility.
    December 01 1998
  • Competition: More harm than good.
    Mason Gaffney, Professor of Economics, University of California argues that the OECD’s definition of harmful tax competition must be challenged. Instead, he suggests that tax competition is both a natural and beneficial process
    December 01 1998
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