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  • 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
  • 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
  • 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
  • Società Immobiliare SIF SpA and Amministrazione delle Finanze dello Stato
    Directive 69/335/EEC — Contribution of immovable property.
    December 11 1997
  • Locamion SA and Directeur des Services Fiscaux d'Indre-et-Loire
    Directive 69/335/EEC — Regional charge on vehicle registration certificates.
    December 11 1997
  • Fantask A/S and Others and Industriministeriet (Erhvervsministeriet)
    Directive 69/335/EEC — Registration charges on companies — Procedural time-limits under national law.
    December 02 1997
  • Tax avoidance unwrapped and redefined
    In an attempt to circumscribe tax planning, the UK government is toying with a general anti-avoidance provision. Peter Nias and Gareth Amdor, of Simmons & Simmons, London, argue that such a provision should be judged against first principles – not least fairness
    December 01 1997
  • 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
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