International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,086 results that match your search.33,086 results
  • Japan now offers foreign investors a warm welcome, and a range of acquisition opportunities. Dean Yoost and Todd Landau of Coopers & Lybrand in Tokyo and New York present a tax guide to structuring acquisitions in Japan
  • On January 29 1998, the under-secretary of finance submitted a letter to the Dutch parliament in which he described the fiscal aspects of the introduction of the Euro. This letter will form the basis for the preparation of relevant legislation. The main conclusions are described below.
  • Compaq Computers is to merge with Digital Equipment Corporation. The deal, valued at approximately $9.6 billion, is the largest in the history of the computer industry and will create the world's second-largest computer company after International Business Machines (IBM).
  • Glaxo Wellcome and SmithKline Beecham have proposed a merger that would create the world's largest pharmaceutical group and the world's third-largest company after General Electric and Royal Dutch/Shell. The deal is worth £100 billion ($160 billion).
  • Homestake Mining is to form the third-largest gold producer based in North America with the takeover of Australian company Plutonic Resources. The deal is worth £384 million ($640 million). Plutonic is Australia's third-largest gold producer, and the deal is the latest example of consolidation among the country's mining companies.
  • The Internet Tax Freedom Act ? legislation seeking to impose a national moratorium on US state and local taxation of the Internet and electronic commerce conducted over the Internet ? was introduced in March 1997 in the US Congress by representative Christopher Cox, a Republican member of the House from California, and senator Ron Wyden, a Democratic senator from Oregon.
  • A comparative approach is adopted in this assessment of Italy’s realistic potential as a holding company location. By Piergiorgio Valente and Marco Magenta, Studio Associato Legale Tributario (associated with Ernst & Young International), Milan
  • ICI has taken its case for consortium relief to the European Court of Justice. The Advocate-General’s opinion may not satisfy ICI, but it does imply the liberalization of consortium relief for EU businesses. By Murray Clayson of Freshfields, London
  • The Advocate-General has issued his opinion in the ICI v Colmer case before the European Court. The issue was whether a consortium company with EU trading subsidiaries (as opposed to wholly or mainly UK subsidiaries) would qualify under provisions allowing surrender of losses. The House of Lords in the UK had ruled that EU companies did not qualify under the UK legislation.
  • Octav Botner, founder of Nissan UK, has issued a writ against the Inland Revenue for malicious prosecution. The writ also names two former Inland Revenue inspectors; Robert Brown, now with Ernst & Young and John Cawdron, now with Price Waterhouse.