Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
Stéphanie Monnais-Michel, lawyer in the law firm Magellan (Mazars), takes us through the tax issues of buying property in France
Emmanuelle Féna-Lagueny and François Rontani, of CMS Bureau Francis Lefebvre, discuss the origins, concept and application of the abuse of law principle in France
Once a tax haven for interest expenses, France has recently experienced a significant tax audit activity in this area. Frédéric Laureau, Partner at EY Law in Paris, outlines what could become the new legislation
Annabelle Bailleul and Philippe Juilhard of CMS Bureau Francis Lefebvre discuss the changes introduced by the New UK/France Tax Treaty
Chris Llallemand, of Akerman Limited, reports on two CIoT Commerce & Industry Group meetings with Inland Revenue International, held on 22 September and 13 October 2004
Recognising the importance of accounting concepts for tax professionals, Gillian Wild, Director, and Iain Hill, Director, PwC, discuss the realities of the narrowing gap between IFRS and UK GAAP
Stephen Edge, Slaughter and May, provides us with his reflections on Mawson and Scottish Provident
Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Nigel Eastaway, Senior Tax Consultant, Chiltern plc, reviews Extracting Profit from the Family Company by Roger Jones; Published by LexisNexis; 28pp; price £25