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  • RELIEF FOR LOSSES ON DISPOSAL OF SHARES IN FOREIGN COMPANIES
    Since Norway was last covered in International Tax Review (see International Tax Review March 1998, pg 48), an interesting amendment has been made to the statutory legislation in the field of international taxation.
    March 31 1998
  • BUDGET MODIFIED INTERNATIONAL TAX RULES
    Canada's government unveiled its new budget on February 24. Many measures modify international aspects of Canada's tax system and will generally apply after the 1997 taxation year.
    March 31 1998
  • FRANKING TRADING AND DIVIDEND STREAMING LEGISLATION
    Legislation to implement provisions to counter franking credit trading and dividend streaming was introduced into parliament on December 4 1997. There has been considerable discussion about the proposed rules, which will be debated in parliament during March/April 1998. The rules apply to dividends and other distributions paid on or after 7.30pm, May 13 1997.
    March 31 1998
  • TAX REFORM UNVEILED
    Argentina's Executive has announced a package of fiscal measures, which will be submitted to Congress for approval.
    March 31 1998
  • Exploring the taxation of oil and gas (part one)
    In the first part of International Tax Review’s survey of oil and gas tax regimes, Vibe Amundsen and Ian Sutherland of Ernst & Young, Oslo and Calgary highlight essential information for investors in Norway and Canada
    March 31 1998
  • Singapore underlines attractions
    Singapore has introduced a budget designed to reinforce the country’s role as a prime location for financial services and logistics. Chris Kinsella of Coopers & Lybrand, Singapore reports on the specific measures and their impact
    March 31 1998
  • The fine art of sharing
    Steve Hasson of Price Waterhouse, London looks at the tax issues surrounding the set up and running of a management dream – shared service centres. Particular emphasis is given to the transfer pricing implications
    March 31 1998
  • Philippines car producers object to Ford’s break
    The government of the Philippines, and the Ford Motor Company, are being challenged over the tax incentives awarded to the US company for building an operating a plant in the country's special economic zone.
    March 31 1998
  • Corporate self assessment takes shape
    On March 17 1998 the UK budget was unveiled following extensive consultation with corporate taxpayers. Freshfields’ International Tax Group examines how the budget will affect transfer pricing, controlled foreign companies and double tax relief
    March 31 1998
  • EU tax harmonization back on the agenda at Ecofin meeting
    A meeting of Ecofin ministers held in March this year to discuss the post-monetary union financial environment will provide reports on the extent, degree and nature of cooperation between European finance ministers on tax policy.
    March 31 1998
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