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  • 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
  • Royal Bank of Scotland buys Angel Train
    Royal Bank of Scotland has acquired GRS Holding Company from a shareholder group led by Nomura International. GRS is the holding company of Angel Train Contracts, a rolling stock leasing company.
    February 01 1998
  • Changes to tax on passive income and individual taxation
    France's finance Act for 1998, applicable to 1997 income, is characterized by the suspension of the tax reduction plan announced by the previous government (personal income tax rate maintained at the maximum of 54%), and by an increase in the taxation of passive income.
    February 01 1998
  • Use of losses Following Purchase of a Corporate Shell
    The German tax code was revised in 1990 to permit net operating losses to be carried forward indefinitely for income, corporation, and trade tax purposes. In the case of income and corporation tax, the indefinite carryforward applies to losses which cannot be carried back to either of the two years preceding the year in which they were incurred. The trade tax has no loss carryback provision.
    February 01 1998
  • Computation of hypothetical return
    Dual income versus capitalization
    Italy has introduced a dual income tax system, in the hope of overturning existing levels of capitalization. Paul Smith and Piergiorgio Valente of Ernst & Young, Milan, assess the benefits of the new system, and question the likelihood of a serious challenge to debt/equity policies
    February 01 1998
  • Ernst & Young tax breaks $2 billion barrier
    Fee income figures for the big six firms show that the corporate appetite for international tax advice is voracious. Four of the firms plan mergers to help service this demand but, as Phillippa Cannon reports, alternative strategies exist
    February 01 1998
  • 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
  • Table 1
    Redesigning the global corporation
    As the globalization of US multinationals proceeds at an ever-faster pace, tax planning opportunities can sometimes be overlooked. Capital restructuring is one such opportunity. Eli Fink and Eric Overman, Deloitte & Touche, New York examine the potential tax savings
    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
  • Privatization of Aceralia
    The Spanish government is to privatize Aceralia, the leading steel group in Spain. The value of the transaction is Pta123 billion ($816 million), but this will increase to Pta137 billion on excercise of the over-allotment option.
    February 01 1998
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