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  • Taxfax
    In an attempt to halt tax evasion, Germany's tax authorities are to consider offering rewards for information on evaders. Deputy finance minister Jurgen Stark announced on January 7 1998 that guidelines have already been agreed. To avoid being swamped by vindictive informants, the scheme is likely to apply only to large amounts of unpaid tax.
    February 01 1998
  • Mitigating international double taxation of dividends
    Spain's 1998 budgetary measures have introduced some amendments to the methods for mitigating economic double taxation of dividends distributed by non-resident subsidiaries. These methods are described briefly below.
    February 01 1998
  • ACT lives on – in the shadows
    The problem of surplus advance corporation tax has long been the bane of the UK multinational’s life. Now the ACT system is set for abolition. Murray Clayson of Freshfields, London considers the consequences, and the likely form of a successor shadow system
    February 01 1998
  • Fred Meyer expands grocery empire
    Fred Meyer, the US grocery chain, has reached agreement to purchase two rival chains; Quality Food Centers and Ralphs Grocery. Fred Meyer turned to law firm Simpson, Thacher & Bartlett in New York. Tax partner Steven Todrys is working on the transactions.
    February 01 1998
  • Virgin sells UK radio station
    Virgin has sold Virgin Radio to Ginger Media Holdings for £81 million ($130 million). Mark Joscelyne from law firm Olswang advised Ginger Media Holdings on tax. UK City firm Macfarlanes advised Virgin. Partner Ashley Greenbank was responsible for tax advice.
    February 01 1998
  • 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
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