1.   The best tax regime is one in which firms behave exactly as they would if there were no tax.

2.   The current tax regime encouraged pensions, share options and subsidised meals, but discouraged company loans, cars and petrol.

3.   They will still be subject to the tax regime of the country in which they are listed.

4.   This means fresh consideration of factors like tax regimes, property prices, travel convenience and even lifestyle.

5.   This success has been achieved despite the discriminatory tax regimes which are plainly protectionist.

6.   While arguments about equity are important in overthrowing the Thatcher tax regime, they are not the only ones.

7.   The market dealer acquiring the shares and selling them to the company is subject to a special tax regime.

8.   In the past harmonisation has been interpreted to mean an institutionalised discrimination against spirits by having very different tax regimes for competing alcoholic products in different countries.

9.   Both Bachus and Dorgan want Congress to help states form compacts with common tax regimes.

10.   Companies will watch closely to see how Japan changes its liquor tax regime to comply with the WTO ruling, made last July.