Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive


  • World's leading tax advisers: Part 1 - Latin America: Revealed: who you think is the best

    For the past two years, the results of International Tax Review's Latin America survey have yielded few surprises, with little movement in the ranking of firms. However, as this year's results show, the dynamics could be changing. Find out why. By Sharon Cunningham

  • Andersen

  • KPMG

  • McDermott, Will & Emery

  • Xavier, Bernardes, Bragança

  • PricewaterhouseCoopers

  • Planning for success in Latin American M&A

    Tax planning can be a decisive element in the success or failure of acquisition in Latin America. Certain strategies increase the chances of maximizing a bid. By Nicasio del Castillo, New York; Jorge Gross, Miami; Ramon Mullerat, Spain; and Alberto Lopez and Manuel Solano, Mexico City, of PricewaterhouseCoopers

  • One step forward, one step back in Portugal

    An overly broad definition of related parties, and the failure to legislate for APAs and cost contribution arrangements are some of the key omissions marring Portugal’s efforts at transfer pricing reform. By Francisco de Sousa da Câmara and Maria Quintela of Morais Leitão & J Galvão Teles, Lisbon

  • Why Russia is still playing catch up

    Russia lacks both the experience and the relevant information to put in place a truly effective transfer pricing regime, but the will is there. By Victor Matchekhin of Linklaters, Moscow

  • US Customs finally meets its match

    US importers have traditionally met with little success when challenging unfavourable rulings by the US Customs authorities. The decision in Mead represents an important challenge to this state of affairs. By Damon Pike and Giovanni DiCenso, of Deloitte & Touche, Atlanta and Washington DC

  • More German taxes for executives abroad

    A bundle of new tax acts that significantly alter the German tax system has passed into legislation. As part of the continuing tax reform, the legislator has changed the taxation of foreign executives of German companies. By Harald Herrmann and Maral Rösner of Clifford Chance Pünder, Frankfurt am Main

  • No level playing field for EU cross-border investment funds

    Aspirations for a single EU market are killed off by member states that use tax legislation to discriminate against cross-border sales of investment funds. By David Newton and Travis Barker of PricewaterhouseCoopers

News Analysis

International Correspondents

International Correspondents