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  • 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
  • Gibraltar bids for captive market
    Captive insurance can be an efficient vehicle for protecting companies against risk. Chris Johnson of Norwich Union, Gibraltar examines the options on offer, the role of tax in reducing costs, and the appeal of Gibraltar as a domicile for the captive owner
    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
  • Actively seeking expatriates
    Peter Vansteenkiste of Coopers & Lybrand, Antwerp and Eugene Weultjes of Coopers & Lybrand, Rotterdam assess the attractions of two traditionally expatriate-friendly regimes – Belgium and the Netherlands
    February 01 1998
  • Korea: variations on OECD theme
    Korea’s International Tax Coordination Law updates the country’s transfer pricing regime, to deal with a growing volume of international transactions. Brian Park of Price Waterhouse, Seoul looks at the detailed requirements of the regime
    February 01 1998
  • Germany gets to grips with reform
    Germany’s ambitious and comprehensive programme of tax changes has not been realized, but Felix Klinger of Schitag Ernst & Young, Frankfurt alerts readers to the real reforms that have been effected in the shadow of this programme
    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
  • Australia takes on regional competition
    After losing out to its Asian neighbours in attracting a number of big investment projects, the Australian government has announced a new investment programme which includes tax incentives. Ian Dinnison, of KPMG, Melbourne reports on the new attractions
    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
  • Zeneca in ISK acquisition
    Zeneca is to acquire a US fungicide business owned by Japanese chemicals company Ishihara Sangyo Kaisha. Zeneca will acquire ISK Biosciences and the international distribution rights outside Asia-Pacific. The deal is valued at $500 million. Davis Polk & Wardwell in New York is acting for Zeneca, with advice from tax partner Mario Verdolini and assistant Avrohom Gelber. KPMG is also advising.
    February 01 1998
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