Introduction By Clark Chandler (US), Steve Fortier (US), Steve Kadenacy (US), Masanori Kawanobe (Japan) and Dave Rutges (The Netherlands)
OECD's authorised approach presents challenges By Jan Martens (France), John Neighbour (UK), Damian Preshaw (Australia) and Robin Saunders (UK)
Report gives banks risk-transfer opportunities By Gianni De Robertis (Italy), Eduardo Goldszal (Portugal), Erica Howard (UK) and Justin Kyte (UK)
How US services rules affect non-US taxpayers By Gianni De Robertis (Italy), Sean Foley (US), Jaap Reyneveld (The Netherlands), Sergio Schuindt (Brazil) and Tomoko Wada (Japan)
How earn-out clauses can shift risks By Stephen Blough (US), Michael Glaser (Canada), Olivier Kiet (France) and Christian Scholz (Germany)
When risks go bad: the television set sector By Fred Johnson (US), James Harold McClure (US) and Erik Skarstad (US)
Past losses, future profits and the annual audit By Brian Cody (US), Tony Gorgas (Australia), Alexander Loh (Germany) and Ron Simkover (Canada)
APAs: an efficient vehicle for the auto industry By Rolf Heinrich (Germany), Andrew Hickman (UK), Pascal Luquet (France) and Steven Tseng (China)
Opportunities and risks in emerging markets By Jacek Bajger (Poland), Keval Doshi (India), Thomas Herr (US), Julian Hong (China) and Geoff Soh (Singapore)
Definition of transactions open to debate By Jose Casas (Mexico), Marcelo Castillo (Argentina), Manuel Del Rio (Peru), Matthias Kaut (Germany) and Eduard Sporken (The Netherlands)
Financial reporting may create transfer-pricing issues By Anders Bjørn (Denmark), Henrik Lund (Denmark/The Netherlands) and Steven Tseng (China)
