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  • Box 1
    Dealmakers: the insiders’ guide 1997
    International Tax Review takes you behind the scenes of this year’s deals. Advisers from Ernst & Young, Herbert Smith, KPMG, Haarmann, Hemmelrath & Partner and Revisuisse Price Waterhouse examine deals in which tax played a decisive role
    December 01 1997
  • US ruling signals sharp turn
    The US Internal Revenue Service has announced its intention to revoke a long-standing ruling on contract manufacturing. Alan Granwell and Dirk Suringa of Ivins, Phillips & Barker, Washington DC, assess the restructuring implications for US CFCs
    December 01 1997
  • Taxfax
    Nico Burki, tax partner at Bar & Karrer, has made the bold decision to set up his own law firm in Zurich.
    December 01 1997
  • Box 1
    Mexico bill: tough on tax havens
    Mexico’s parliament is considering a wide-ranging tax bill. Manuel Solano, Sofia Alvarez, David Garcia Fabregat and Andrea Santos of Coopers & Lybrand Asesores, Mexico City, examine the answers the bill puts forward, and some of the question marks that remain
    December 01 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
  • China reinstates duty exemption
    China has announced that it will restore a duty exemption on the importation of capital goods by foreign investors.
    December 01 1997
  • EU code of conduct strives for coordination
    On November 51997, the European Commission released a voluntary code of conduct, designed to curb harmful tax competition.
    December 01 1997
  • Big six mergers: clients voice scepticism
    A survey conducted by international recruitment group, Hoggart Bowers, suggests that clients are at best indifferent to and at worst hostile to the proposed mergers between the big six accounting firms.
    December 01 1997
  • Launch of The India Public Sector Fund Limited
    The India Public Sector Fund Limited, a company incorporated in Mauritius, has been set up. The fund will invest in shares through a dedicated unit trust scheme in India, and global depository receipts of partially privatized Indian companies. The fund will automatically become open-ended after a six-month initial closed period.
    December 01 1997
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