October 2001

Main

Transfer pricing takes centre stage

Letter from the editor

Opposition mounts for Tobin tax

Thai withholding rules fail to address overpayment process

Boeing R&D decision creates split among US courts of appeal

US business calls for clarification on e-taxation

Latvia slashes corporate tax rate

Why the US-Luxembourg treaty brings long-awaited benefits

Exploiting intangibles the cost-effective way

What are the prospects for Japan’s consolidated tax system?

Transfer pricing firmly on the global agenda

How to raise the profile and mitigate the cost of IPT

Substance over form in Latin America: myth or reality?

Transfer pricing in Europe: OECD versus local practice

Income understatement prosecutions and reinvestment tax refund clarification

Tax treatment of the losses resulting from the absorption of a subsidiary

Mexican taxation of mergers and spin-offs – proposed changes

European Court of Justice ruling on umbrella insurance contracts

Inland Revenue issues consultative document

Deals

McDermott achieves MDP status with landmark London hire

Latham broadens European offering

Branston leaves Shell for Andersen

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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