The Italian car manufacturer, Fiat, is in talks to takeover General Motors' European business, which includes Vauxhall and Opel.
Fiat has also already agreed to buy 20% of Chrysler, the US carmaker that has applied for bankruptcy protection.
The deals would make it the world's second largest car firm.
Patrick Cullinane's Case
http://www.guardian.co.uk/money/2003/may/10/tax.scamsandfraud
http://www.youtube.com/user/PatrickCullinane
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