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Financial Services

  • Introduction

  • Compliance and avoidance

    Elizabeth Burnie, Marvin Michelman and Temple Jorden examine global trends in tax compliance and look at the attitudes of revenue authorities towards tax evasion

  • Mergers and Acquisitions

    Stephen Driscoll, Theodor Stuth, John Rieger and Shigeaki Kobayashi examine the potential impact of tax developments on the financial M&A scene

  • Accounting standards

    Sarah Cooke, Laurence Rivat, Martin Faarborg and Paul Pacter examine developments in international accounting standards

  • Permanent establishments

    Ron Haigh and Steve Labrum discuss issues relating to the OECD’s discussion draft on the attribution of profits to permanent establishments

  • Banking

    Richard Cawthra and Angelo Stefanori provides an overview of the new Capital Accord

  • Insurance

    The impact of tax reform on insurance products is discussed by Gavin Bateman, Richard Burness, So Yong Kim, Gerd Scholten, Javier Sanchez-Moreno and John Van Ogtrop.

  • Cross-border pension provision

    Eliza Dungworth and Dr Carsten Bödecker discuss the wealth of opportunities arising from the expanding pension provision market

  • Venture Capital

    Report on the European tax issues associated with funds by Dave Woodman and Jim Rinier

  • Use of derivaties in funds

    Julia Leblan, Wendy Dorman and Pascal Nöel discuss the use of derivatives in the purchase of investment funds

International Correspondents