Foreword The mutual agreement procedures and the increasing risk of double taxation By John Lyons, Deloitte & Touche, Washington DC
Argentina A special report prepared by Marcelo A Castillo and Jonathan A Hamel KPMG Global Transfer Pricing Services, Buenos Aires
France - cooperation between taxpayers and the tax administration: cultural contradiction but inescapable evolution? A special report prepared by Stéphane Gelin and Sabine Sardou of HSD Ernst & Young, Paris
Italy A special report prepared by Michele Crisci and Aldo Castoldi Professionisti Associati, Deloitte Touche Tohmatsu, Milan
United Kingdom A special report prepared by John Henshall and Daniel O'Mahony Deloitte & Touche, London
