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  • Società Immobiliare SIF SpA and Amministrazione delle Finanze dello Stato
    Directive 69/335/EEC — Contribution of immovable property.
    December 11 1997
  • Locamion SA and Directeur des Services Fiscaux d'Indre-et-Loire
    Directive 69/335/EEC — Regional charge on vehicle registration certificates.
    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
  • 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
  • Federal-Mogul acquisition of T&N
    Federal-Mogul has made an agreed cash offer of $2.43 billion to acquire the UK group T&N. The combined group will be a leading global supplier of automotive parts with 42% of its revenue in North America, 44% in Europe and 14% in the rest of the world.
    December 01 1997
  • Reed Elsevier and Wolters Kluwer merger
    Publishing groups Reed Elsevier of the UK and Wolters Kluwer of the Netherlands have reached agreement to merge, in a £20 billion ($33 billion) deal. The combined market capitalization of the merged group will be £17.5 billion.
    December 01 1997
  • Merrill Lynch bid for Mercury Asset Management
    US investment bank Merrill Lynch has made an agreed bid of £3.1 billion ($5.3 billion) to buy Mercury Asset Management, the UK's largest fund management group.
    December 01 1997
  • UK launches pre-budget consultation process
    On November 25 1997, UK Chancellor Gordon Brown launched an innovative pre-Budget debate. This was the so-called Green Budget; the colour reflects that of the government's consultative papers, rather than environmental concerns.
    December 01 1997
  • BAT Industries and Zurich Insurance restructuring
    A $30 billion restructuring deal will merge the financial services division of BAT Industries and Zurich Insurance. BAT shareholders will own a 45% interest in the merged group, through a listed UK holding company. Zurich Insurance shareholders will own 55%, through a listed Swiss holding company. The new group will be called Allied Zurich. BAT Industries will spin off its tobacco industries into a new company, BAT.
    December 01 1997
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