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By Mauricio Hurtado de Mendoza, Frederick Joseph Barrett and Patrick Hendrix, PricewaterhouseCoopers, Mexico City

By Clara Dithmer, Gonçalo Moreira and Leendert Verschoor, PricewaterhouseCoopers, Portugal

By Hans-Martin Jørgensen and Helga Marie Andresen, Deloitte, Oslo

Taiwan's parliament has eventually passed the delayed reduction in the corporate tax rate from 20% to 17%. The cut was originally meant to be introduced three months ago.

By Glenn DeSouza, TP Management Consulting, Shanghai

By Philippe Neefs and Gérard Laures, KPMG, Luxembourg

Fred O'Riordan, the former assistant commissioner of the Appeals Branch at the Canada Revenue Agency (CRA) talks to Catherine Snowdon about moving into the private sector after 33 years working for the government.

Sabine Graziosi In a recent circular letter (AAF nr 4/2010, April 6 2010), the Belgian tax authorities clarified their position on how and when Belgium must grant an exemption for income derived by a Belgian resident in a country with which Belgium has concluded a tax treaty. Note that, for individuals, the exemption is an exemption with progression, meaning that Belgium exempts the income but may, in calculating the amount of tax on the remaining income of that resident, apply the rate of tax which would have been applicable if such income had not been exempted.

Jeffrey Shafer The recent case TD Securities (USA) LLC v HMQ calls into question the Canada Revenue Agency's (CRA) view that a fiscally transparent US LLC is not a "resident" of the US under the Canada-US Income Tax Convention 1980 (the Treaty).

K R Girish and Sunil Lala of KPMG explain how changes to dispute resolution methods and the introduction of alternative techniques look to reduce litigation costs and clear the backlog of cases building up within the country.