Fabrice Rué and Gregory Tulquois of Cariddi Mee Rué, correspondents at the French Bar with DLA Piper Rudnick Gray Cary US LLP, explain the impact of the new tax treaty on the relocation of executives to France
Melchior Wathelet, Consultant to the CMS legal group, Professor at the University of Louvain-La-Neuve and former judge at the European Court of Justice in Luxembourg, compares the CFC rules in UK and French law
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
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases surveys some of the leading direct tax decisions reached in 2004. The indirect tax round-up will be published in a forthcoming issue
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Stephen Edge, Slaughter and May, discusses the announcement in the Pre-Budget Report of a review into the way in which financial traders are allowed to claim relief for foreign tax credits
Tony Foreman, tax partner at accountants and business advisors PKF and co-author of the Zurich Tax Handbook, highlights some unusual tax considerations arising from increased global mobility
Allan Cinnamon and Richard Citron, of BDO Stoy Hayward LLP, discuss foreign corporate investment in the UK and the essential role of the international tax specialist
Frank Deurvorst of Loyens & Loeff highlights some Dutch tax aspects relevant to individuals who move from The Netherlands to the United Kingdom