What the US transfer pricing services regulations mean James P Fuller of Fenwick & West explains how the US Internal Revenue Service's proposed new transfer pricing methods for services transactions would work
UK R&D credits in the spotlight Andrew Packman and Diarmuid MacDougall of PricewaterhouseCoopers explain R&D incentives, including the policy background to recent changes in the UK, the approach of other countries and the issues that businesses will need to address
Tax complications for banks in Germany Martin Bünning of Allen & Overy looks at the elements of the tax package that are relevant for international business transactions and are the most likely to be adopted
New tax rules for representative offices in China Alan Tsoi & David Kuo of Deloitte Touche Tohmatsu analyze the new representative office rules and the implications for multinationals investing in the country
Inside Washington Margie Rollinson, Michael Mundaca, David Benson and Howard Berger of Ernst & Young reveal how Washington plans to replace the Extra Territorial Income Act
Why the EU VAT and E-commerce Directive does not work Jonathan Ivinson of Hogan & Hartson is skeptical about the EU's new e-commerce Directive as a solution to the problem of taxing e-commerce transactions
Spain's new tax treatment of preferred shares José María Cusí and Roberto Grau of Clifford Chance explain how to benefit from the issue of preferred shares and debt instruments under the new Spanish regime
How the UK corporate tax regime will change Louise Higginbottom of Norton Rose summarizes proposals for the reform of corporation tax and considers what it will mean
How Brazil taxes international services Roberto Haddad of Branco Consultores gives a thorough run-down of how the country taxes imported services is becoming more complicated
