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  • What the EU Savings Directive means

    After years of fierce debate, the European Savings Directive has reached a compromise on banking secrecy and withholding tax. John C Brouwer and Godfried JW Kinnegim of Allen & Overy investigate the intricacies


  • What the new Australian VC regime offers

    The Australian government has implemented many incentives to encourage VC investment. Rick Taylor and Max Persson of Deloitte, reveal what it means for foreign investors and fund managers

  • How Germany is promoting securitization

    Tax obstacles to securitization are to be abolished in Germany but true-sale transactions will require careful structuring. Florian Schultz and Martin Krause of Linklaters Oppenhoff & Rädler explain why

  • US technology cost-sharing and R&D strategies

    R&D tax credits, cost-sharing technology development agreements and capitalizing expenses for intangibles are all factors that should be part of an effective R&D tax strategy. Ronald B Schrotenboer of Fenwick & West puts it all into perspective

  • Taking advantage of tax treaties in Latin America

    The region's ever-expanding tax treaty network is providing new tax-strategy opportunities. Nicasio del Castillo, Jorge A Gross, Eduardo Pupo and John A Salerno of PricewaterhouseCoopers show where

  • Non-resident companies with UK branches face new tax status

    The 2003 Finance Bill is likely to introduce new rules on corporation tax on UK branches of foreign corporations. Colin Clavey and Siân Morgan of Ernst & Young analyze the legislation and the Inland Revenue's plans

  • How to get the most out of the Italian tax amnesty

    Italy’s tax amnesty draws a line between the tax system of old and the new budgetary reforms. Francesco Florenzano and Barbara Faini of Baker & McKenzie explore taxpayers’ options

  • Inside Washington

    Treasury responds to the WTO decisions on the US extraterritorial income exclusion regime and the SEC adopts final rules to implement Title II of the Sarbanes-Oxley Act. By Margie Rollinson, David Benson and Peg O'Connor of Ernst & Young

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International Correspondents

International Correspondents