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  • Cravath advises on Homestake acquisition
    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.
    March 01 1998
  • Europe maps out tax boundaries of Emu
    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.
    March 01 1998
  • Slaughter & May helps dispose of Spillers
    Switzerland's consumer products group Nestlé is to purchase the Spillers pet food business from UK food group Dalgety. The deal is worth £715 million ($1.2 billion) and is still subject to regulatory clearance. The acquisition will give Nestlé 20% of Europe's branded pet food market.
    March 01 1998
  • Freshfields advise on Scottish Equitable disposal
    Scottish Equitable has disposed of Aegon Financial Services Group to the UK's Life Assurance Holding Corporation for an undisclosed sum.
    March 01 1998
  • FOREIGN INVESTORS BENEFIT FROM 17 NEW TREATIES
    Russia's tax treaty programme continues to evolve rapidly. Russian treaty negotiators have been extremely successful in modernizing Russia's treaties, and as a result 17 new double taxation conventions came into force during 1997.
    March 01 1998
  • FOREIGN DIVIDEND TAX CREDIT REGULATIONS
    In the May 1997 edition of International Tax Review we briefly commented on proposed changes to regulations regarding a Norwegian parent company's right to credit for underlying foreign corporate taxes relating to dividends received from foreign subsidiaries. The bill passed parliament and is effective for dividends received from the fiscal year 1997.
    March 01 1998
  • ELIMINATION OF FRENCH BRANCH TAX FOR EU COMPANIES
    By virtue of article 115 quinquies of the French tax code, after-tax profits realized by foreign companies in France (especially through a French branch) are deemed to be distributed to non-French tax resident partners, and are subject to a 25% branch tax (with possible limitation or exemption, depending on the applicable tax treaty).
    March 01 1998
  • The Taxation of Intangibles (Special supplement): United States
    A special report prepared by Michael Knee, Washington and Robert Misey, Nashville Deloitte & Touche LLP
    March 01 1998
  • The Taxation of Intangibles (Special supplement): Japan
    A special report prepared by Jonathan Stuart-Smith and Tomohiko Kaneko of Deloitte Touche Tohmatsu, Tokyo
    March 01 1998
  • 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
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