February 2007

Main

Cultural evolution: the tax business in China

India makes landmark offshore ruling

Important change in the investment fund industry

Important changes made to the Asset Tax Law

Working across the border

Summing up 2006 Supreme Court tax cases

New in 2007

Tax exposures for foreign investors in SA funds

Revisions to the transfer pricing documentation requirements

New anti-avoidance measures for tax havens

Three tax treaty updates

ECJ decision in the FII Group Litigation case

IRS proposes interpretation of built-in loss rule

Belgium treaty includes arbitration provision

Agreements with Korea and Austria published

Media share swap tests code change

Who's worked on the biggest deals

Hotel counsel jumps to private practice

Grant Thornton hires ex-Scottish Power tax leader

Marc Gerson leaves Congress

What Hal Hicks did next

Editorial

Wal-Mart clinches first US-China APA

Subpart F moves with the times

China convergence on track for 2008

Malta debates Income Tax Act changes

Why the OECD supports arbitration

2007's tax challenges

Opportunity knocks in transfer pricing

Income trusts cope with upheaval

How to manage TP differences

Spain focuses on anti-avoidance

Navigating the new expatriate tax laws

India's transfer pricing audit lessons

Treaty network expanded to include Russia and China

Board of Taxation reviews off-market buybacks and anti-tax deferral regimes

Draft bill almost fully implements EU merger directive; New tax treaty signed between Belgium and the US

Authorities temporarily amend transfer pricing legislation

2006 catch up

Two new Bills spell change for Chile

Breakthrough in unification of enterprise income tax

EC unfolds proposals for closer coordination of direct tax systems

CFC legislation suspended following Cadbury Schweppes

Decision on computer software characterisation income given

New real estate investment vehicles

Proposed tax law changes

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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