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  • The twist in the stock option tale
    Stock options are gaining favour in Germany as an incentive for boards of directors and managerial employees. Wolfgang Oho and Oliver Neumann of Pünder, Volhard, Weber & Axster, Frankfurt am Main look at the tax implications
    May 31 1998
  • Reasons to revisit Czech investment
    The Czech Republic’s new package of investment incentives offers corporate tax holidays, accelerated depreciation allowances and duty-free import of some hi-tech machinery and equipment. By Dana Trezziová and Tomas Seidl, Deloitte & Touche, Prague
    May 31 1998
  • Herbert Smith works on Argos deal
    Argos, the UK retail company, has accepted a £1.6 billion ($2.66 billion) bid from rival Great Universal Stores. The 650 pence ($11) a share offer was approved by 58% of shareholders. The deal was secured despite months of resistance from Argos directors. It will create one of the UK's largest retail companies.
    May 31 1998
  • Elan calls on Cahill, Gordon & Reindel
    Elan Corporation, a specialist pharmaceuticals group based in Ireland, has made a successful £420 million ($700 million) bid for California-based pharmaceuticals company Neurex. The acquisition marks the company's first step into the US hospitals market. Elan is making the transformation from a research company to a drugs group.
    May 31 1998
  • Daimler Benz and Chrysler look to US law firms
    The merger of automobile groups Daimler Benz and Chrysler will create a combined group worth $92 billion. It has been estimated that legal and accounting advisers will earn up to $200 million from advising on the deal.
    May 31 1998
  • GEC turns to Cravath, Swaine & Moore
    General Electric Company has made an agreed bid of $1.4 billion for Tracor, a Texas-based electronics company.
    May 31 1998
  • VAT INCREASES ACROSS THE BOARD
    The standard VAT rate of 6.5% will be increased to 7.5% with effect from January 1 1999. Furthermore, the reduced rate VAT tariffs of 2% and 3% will be increased to 2.3% and 3.5% respectively. These changes will necessitate amendments in VAT payers' contracts, systems and invoicing procedures. This is the first increase after the introduction of VAT in 1995. Companies are, therefore, not yet used to handling such changes.
    May 31 1998
  • SUBSIDIES AND DEDUCTIBILITY OF INPUT VAT
    With effect from January 1 1998 new measures were introduced in the Spanish value-added tax (VAT) Law according to which certain subsidies – those not directly linked to the price of taxable transactions– received by VAT payers established in Spain will affect the recoverability of input VAT.
    May 31 1998
  • AMORTIZATION OF TRADEMARKS AND WAIVER OF SHAREHOLDER DEBT
    In the June 1997 issue of International Tax Review, we reported on a ruling by the Federal Tax Court in which the court rejected the amortization of purchased trademarks – in the absence of special circumstances – under the valuation law as in force through to December 1992. At the time, the tax authorities were expected to give assurances that they would not seek to apply the ruling for income tax purposes.
    May 31 1998
  • TRANSFER PRICING TREND
    The French tax authorities recently reasserted their wish to resort to additional measures to improve the effectiveness of transfer pricing controls.
    May 31 1998
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