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North America

  • Editorial

  • Carried away by the birthday party

    Andrew Immerman, of Alston & Bird, says that the capital gains taxation of private equity managers faces attack in the US

  • Cost-sharing considerations for taxpayers

    Bob Alltop and Mark Bronson of Ballentine Barbera discuss the implications of the IRS' Coordinated Issue Paper on cost-sharing buy-ins

  • A harsh protocol

    Jeffrey Trossman and Kathleen Penny of Blake, Cassels & Graydon outline the disadvantages that the amendments to the Canada-US Treaty bring

  • Playing ball with the IRS

    David Forst and Barton Bassett of Fenwick & West discuss new income tax rules and a treaty that will affect international deals

  • Clearing the way for flat tax

    Roberto del Toro, David Cuellar, Cesar Acosta and Fernando Lopez of PricewaterhouseCoopers discuss the benefits and challenges of Mexico's new flat tax


International Correspondents