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  • Expatriate taxation in Europe Survey Part three: The discreet charms of expat tax
    Italy, Spain, Sweden and Switzerland are not celebrated expatriate tax locations, but as the third and final part of this survey shows, they offer some hidden attractions, some planning opportunities, and present some pitfalls to watch out for
    March 01 1998
  • SPANISH LEGAL ENTITIES AS HYBRIDS FOR US TAX PURPOSES
    The entry into force in the US, on January 1 1997, of the IRS's final regulations under Section 301.7701 of the Internal Revenue Code (the so-called check-the-box regulations) requires a new analysis of the classification of Spanish legal entities.
    March 01 1998
  • SHORT-TERM DEBT EXCEPTION TO THIN-CAPITALIZATION RULES
    A recent tax court decision raises the possibility that an important new exception may be emerging in the complex statutory thin-capitalization rules which have been in force in Germany since 1994.
    March 01 1998
  • News in brief
    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.
    March 01 1998
  • Commission v Greece
    Failure by a member state to fulfil obligations — Directive 90/434/EEC — Failure to transpose.
    February 19 1998
  • Caterpillar to acquire Perkins Engines from LucasVarity
    LucasVarity is to sell its diesel engines business to Caterpillar, the world's largest maker of construction equipment. The deal, worth $1.325 billion, will enhance Caterpillar's market position in small engine construction.
    February 01 1998
  • Interface buys stake in Readicut International
    US carpet manufacturer Interface has bought the European carpet division of UK company Readicut International for $50.3 million. Readicut was advised by UK law firm Eversheds with tax advice from partner Richard Hutchinson in Leeds.
    February 01 1998
  • Guardian Royal Exchange buys PPP Healthcare
    UK insurance group Guardian Royal Exchange has paid £435 milllion ($700 million) for PPP Healthcare, the UK's second largest private medical insurer. The acquisition gives the group a strong position in the private medical insurance and long-term care markets PPP Healthcare was advised by Linklaters in London. Tax partner Charles Hellier, and tax assistants Sarah Squires and Paul William worked on the deal.
    February 01 1998
  • boutiques-feb1998.gif
    Small firms - the next big thing?
    In 1997, a number of high-profile tax advisers made a bid for professional independence by setting up their own tax boutiques. Can these firms survive without the support of a large law or accounting firm network? Phillippa Cannon reports
    February 01 1998
  • Disposal by Bass of Coral
    UK brewer Bass has disposed of Coral Bookmakers to fellow bookmakers Ladbrokes. The deal is worth approximately £375.5 million ($604 million). Bass was advised by tax partner Charles Hellier at Linklaters in London.
    February 01 1998
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