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  • Caterpillar to acquire Perkins Engines from LucasVarity
    LucasVarity is to sell its diesel engines business to Caterpillar, the world's largest maker of construction equipment. The deal, worth $1.325 billion, will enhance Caterpillar's market position in small engine construction.
    February 01 1998
  • Locamion SA and Directeur des Services Fiscaux d'Indre-et-Loire
    Directive 69/335/EEC — Regional charge on vehicle registration certificates.
    December 11 1997
  • Società Immobiliare SIF SpA and Amministrazione delle Finanze dello Stato
    Directive 69/335/EEC — Contribution of immovable property.
    December 11 1997
  • Fantask A/S and Others and Industriministeriet (Erhvervsministeriet)
    Directive 69/335/EEC — Registration charges on companies — Procedural time-limits under national law.
    December 02 1997
  • Tax avoidance unwrapped and redefined
    In an attempt to circumscribe tax planning, the UK government is toying with a general anti-avoidance provision. Peter Nias and Gareth Amdor, of Simmons & Simmons, London, argue that such a provision should be judged against first principles – not least fairness
    December 01 1997
  • Box 1
    Dealmakers: the insiders’ guide 1997
    International Tax Review takes you behind the scenes of this year’s deals. Advisers from Ernst & Young, Herbert Smith, KPMG, Haarmann, Hemmelrath & Partner and Revisuisse Price Waterhouse examine deals in which tax played a decisive role
    December 01 1997
  • New Zealand guidelines clarify risk
    International business in New Zealand needs to sit up and take notice of new transfer pricing guidelines, issued in October 1997. The guidelines highlight pitfalls for the unwary in New Zealand’s legislation. By Christina Rich, Price Waterhouse, Auckland
    December 01 1997
  • M&A in Latin America: tax strategies
    Tax planning can be a decisive element in the success or failure of acquisitions in Latin America. Nicasio de Castillo, Alberto Lopez, Ramon Mullerat, New York and Manuel Solano, Mexico City, of Coopers & Lybrand advise on strategies to maximize bids
    December 01 1997
  • US ruling signals sharp turn
    The US Internal Revenue Service has announced its intention to revoke a long-standing ruling on contract manufacturing. Alan Granwell and Dirk Suringa of Ivins, Phillips & Barker, Washington DC, assess the restructuring implications for US CFCs
    December 01 1997
  • Box 1
    Mexico bill: tough on tax havens
    Mexico’s parliament is considering a wide-ranging tax bill. Manuel Solano, Sofia Alvarez, David Garcia Fabregat and Andrea Santos of Coopers & Lybrand Asesores, Mexico City, examine the answers the bill puts forward, and some of the question marks that remain
    December 01 1997
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