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  • 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
  • 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
  • Illustration
    The Taxation of Intangibles (Special supplement): United Kingdom
    A special report prepared by Christopher Fitzgibbon of Deloitte & Touche, London
    March 01, 1998
  • Skadden, Arps helps Compaq in bid for Digital Equipment
    Compaq Computers is to merge with Digital Equipment Corporation. The deal, valued at approximately $9.6 billion, is the largest in the history of the computer industry and will create the world's second-largest computer company after International Business Machines (IBM).
    March 01, 1998
  • SPANISH LEGAL ENTITIES AS HYBRIDS FOR US TAX PURPOSES
    The entry into force in the US, on January 1 1997, of the IRS's final regulations under Section 301.7701 of the Internal Revenue Code (the so-called check-the-box regulations) requires a new analysis of the classification of Spanish legal entities.
    March 01, 1998
  • Commission v Greece
    Failure by a member state to fulfil obligations — Directive 90/434/EEC — Failure to transpose.
    February 19, 1998
  • Interface buys stake in Readicut International
    US carpet manufacturer Interface has bought the European carpet division of UK company Readicut International for $50.3 million. Readicut was advised by UK law firm Eversheds with tax advice from partner Richard Hutchinson in Leeds.
    February 01, 1998
  • KN Energy acquires Midcon Corporation
    The US natural gas utility KN Energy is to acquire gas pipeline company Midcon Corporation from Occidental Petroleum. The deal is worth $3.49 billion. KN has already spent $1.5 billion on acquisitions since 1989. The transaction will provide KN with more than 41,600 kilometres of pipeline in 15 US states, and boost annual revenue to $4.7 billion.
    February 01, 1998
  • Computation of hypothetical return
    Dual income versus capitalization
    Italy has introduced a dual income tax system, in the hope of overturning existing levels of capitalization. Paul Smith and Piergiorgio Valente of Ernst & Young, Milan, assess the benefits of the new system, and question the likelihood of a serious challenge to debt/equity policies
    February 01, 1998
  • Zurich Insurance – additional information
    Arthur Andersen in Zurich provided tax advice on the merger of Zurich Insurance and the financial services division of BAT Industries (for prior coverage see ITR Dec/Jan 1998, p6). Tax partners Peter Athanas and Maja Bauer-Balmelli worked on the Zurich Insurance side of the deal.
    February 01, 1998
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