Gillett stays on the inside track Member states need to respond to ECJ decisions in an holistic way, says Philip Gillett, group taxation controller of ICI, in an interview with International Tax Review
A new tax system for a new South Africa By Andile Pama, general manager: communications, South African Revenue Service
Tax court judgments fire debate on technical assistance Jesus Barrios, director of taxes, Latin America for Oracle, says US and Japanese taxpayers need to be aware of two court decisions which could affect their businesses in Mexico
Media companies reveal tax priorities Sed Crest speaks to tax executives at multinational media companies, and their advisers, discovering their tax objectives and how they achieve them
Beneficial ownership lacks proper meaning International tax and beneficial ownership intersect when royalty payments are made cross-border. But there is no consistent definition of beneficial ownership that everyone can use, says Carlos Vargas of KPMG
Officials clarify character of LLCs The German government has issued administrative guidance on the German tax treatment of US LLCs. Each case still must be examined on its own facts, argue Norbert Endres and Andreas Kowallik of Deloitte
The promise and perils for tax departments of offshoring Rachel Anderson of KPMG says overseas shared service centres can offer global companies huge savings in operating costs, but that savings will only be maximized if tax issues are addressed early
Tax advantages prove their worth to R&D location Before deciding where to locate R&D, companies need to consider which countries are the most attractive. Ken Murray and David Cobb of Deloitte provide an overview of the places with the best tax incentives for performing R&D
Treasury traps for the unwary Parent companies could be liable for unforeseen charges if they fail to plan before using income from associated companies overseas, warn David Golden, Margie Rollinson, David Benson and Elizabeth Hale of Ernst & Young in Washington, DC
Interest and Royalties Directive moves to full enactment Some EU members have conformed with the Interest and Royalties Directive. Others will benefit from transitional arrangements. Philippe de Clippele and Benoit Verschueren of PricewaterhouseCoopers bring us up to date with the state of implementation
