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  • WorldCom wins MCI
    US telecommunications group MCI Communications has agreed to merge with WorldCom, the US long-distance telephone operator. The deal is valued at $37 billion.
    December 01 1997
  • Latin America's top tax advisers: Latin America: diversity rules
    Foreign investment flooded into Latin America in 1997, but investors should note that the region cannot be treated as a homogeneous unit, both in terms of tax rules, and in terms of the level of advice provided. Phillippa Cannon and Moray Borthwick report
    December 01 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
  • 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
  • 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
  • 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
  • Controlled foreign corporations responsibility shifts
    On November 12 1997, the UK Inland Revenue published draft legislation bringing controlled foreign corporations (CFCs) into the corporation tax self-assessment regime. Under the current system, a direction must be made by the Inland Revenue Board before a CFC tax charge can be imposed. Once self-assessment is underway, UK companies will be responsible for self-assessing and reporting their CFC liabilities.
    December 01 1997
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