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Partner Raymond Krawczykowski has been appointed as the new tax practice leader for Deloitte Luxembourg. Krawczykowski replaces Georges Deitz, whose four year term ended in May 2012.

The Australian Treasury is working through its guidance on permanent establishments. Paul Balkus and Melissa Heath of Ernst & Young discuss the background, issues and expected Treasury approach in relation to the third tranche of the re-write dealing with the attribution rules to PEs.

With the UK facing constraints in attracting capital for infrastructure projects, Margaret Stephens and Mikko Saressalo of KPMG explain why the government is turning to tax to encourage more investment in this sector.

Monica Bhatia is the head of the secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes at the OECD. Having worked as a tax administrator and policy maker in an emerging economy, Bhatia understands the different requirements developing countries have when it comes to transparency in tax administration and is able to translate this into practical advice for the Global Forum’s members. She talks to Sophie Ashley about the work the forum is doing to promote tax transparency and exchange of information in a rapidly changing environment.

When Rudolf Elmer gave WikiLeaks the names of 2,000 tax evading clients of his former employer Julius Bär, he was arrested for breaching Swiss banking secrecy laws. But evidence to be presented at his trial may make things even worse for Julius Bär.

Kathleen Penny

Dennis Allen and Kristan Rizzolo have joined Sutherland Asbill & Brennan as partners in the firm's Washington DC insurance tax practice after holding similar roles at Dewey & LeBoeuf.

Anne Batter has rejoined Baker & McKenzie, where she was an attorney between 2000 and 2008, as a partner in the firm's Washington, DC office.

Deloitte chief executive and senior partner David Sproul has announced the promotion of 15 members of the firm's tax practice to the role of partner.

Judith Harger has left Dewey & LeBoeuf to join Willkie Farr & Gallagher in London as a partner. She joined LeBoeuf Lamb Greene & MacRae in 2006, before it merged with Dewey Ballantine. Before that she practised with Denton Wilde Sapte, now SNR Denton.