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In part two of a two-part series, Richard Allen of Retailers Against VAT Avoidance Schemes (RAVAS) looks at what could be considered a legitimate use of low value consignment relief (LVCR) in contrast to the abusive practices that have put onshore retailers like him out of business.

Hogan Lovells has hired Cameron Cosby as a partner in its tax practice.

Hogan Lovells has announced that Gérard Neiens, from Allen & Overy, will join its new Luxembourg office as a tax partner.

King & Spalding has recruited Nathan Clukey as a partner in its Washington tax controversy and litigation practice.

Devereux Chambers has added Jolyon Maugham from 11 New Square to its pool of specialist tax counsel.

The issue of the benefits or otherwise for developing countries of arbitration in tax matters has recently become more pressing. Michael Lennard, chief of the International Tax Cooperation section of the UN speaks in a personal capacity about some of the issues that may shape transfer pricing arbitration clauses and how they operate in future for taxpayers and their advisers.

The tax landscape in Brazil is notoriously difficult to navigate. Whether it is the number of tax obligations that must be met, the number of tax returns that must be filed, or the commonplace deviance from international norms, corporate taxpayers have a lot to contend with. The manner in which tax authorities interact with taxpayers is therefore important in either facilitating or further hindering taxpayers in their efforts to comply. Matthew Gilleard talks to taxpayers from various industries to assess their existing relationships with the tax authorities and hear their ideas for how these can be improved.

Harm Oortwijn, director of international tax and reporting at Paramount Pictures, and owner/director of EA Tax Services BV, looks at the background and present trends regarding international tax transparency, exploring the objectives of key parties and examining the most likely outcomes.

As China, India and Brazil are rapidly emerging onto the world stage, the three countries are looking to large-scale indirect tax reform. Salman Shaheen looks at how these plans are coming along and why they are important to economies opening themselves to investment.

Germany's Federal Ministry of Finance has published draft legislative regulations for determining profits of permanent establishments (PE) using the arm's-length standard. But advisers are concerned the legislation will increase transfer pricing risks.