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Deloitte's Melbourne office has appointed Vik Khanna as a partner and head of international tax and three other partners.

Dirk Van Stappen Companies involved in business reorganisations or in a redesign exercise of the supply chain get special attention from the transfer pricing audit department of the Belgian tax authorities. This department hosts tax inspectors who specialise in transfer pricing matters and has the countrywide authority to carry out transfer pricing audits on top of the regular tax audits carried out by local tax offices.

By Joanna Faith

Marks and Spencer's board hoping for UK action The European Commission has asked the UK to properly implement an ECJ ruling on cross-border loss compensation following the judgement in the Marks & Spencer case in December 2005.

By International Tax Review

Dispute resolution was on the rise before the financial markets crisis because many tax authorities around the world took a decision to settle fewer cases and go to court more. It is set to get even more popular now as governments look to get all their due in a time of declining revenues. They are looking to close the tax gap, even if elimination is impossible. If efforts to resolve a conflict with a taxpayer fail, tax authorities are happy to spend money on trying to win the case in court.

Julie Zhang has joined Mayer Brown JSM to lead the firm's tax practice in China, which will offer tax transaction and controversy services. Two other tax lawyers are joining the Beijing office at the same time. Zhang specialises in tax planning and tax implications of PRC and international corporate transactions.

Type of Deal Value Acquirer Target Adviser to acquirer (tax) Adviser to target (tax) Acquisition $13.9 billion Hewlett-Packard Electronic Data Systems Willkie Farr & Gallagher, Christopher Peters Acquisition £3.6 billion ($6.5 billion) Public Sector Pension Investment Board Angel Trains Slaughter and May, Gareth Miles, Sara Stewart Tender offer CHF 6.1 billion ($5.5 billion) BASF Ciba Holding Lenz & Staehelin, Pascal Hinny Homburger Acquisition $1.7 billion Vishay Intertechnology International Rectifier Wachtell, Lipton, Rosen & Katz, T Eiko Stange Acquisition $1.1 billion Shionogi Sciele Pharma Davis Polk & Wardwell, Michael Mollerus, Neil Barr, Kevin Brogan Acquisition €657 million ($928 million) Magnesita Refratários LWB Refractories Hengeler Mueller, Martin Klein, Cravath, Swaine & Moore, Michael Schler, Edward Wei, Joanne Lee Ernst & Young Acquisition $446 million Dufry Hudson Group Davis Polk & Wardwell, Michael Mollerus, Kathleen Ferrell, Raymond Holst, Catherine Tennant Acquisition €210 million ($303 million) Bayer HealthCare DIREVO Biotech Linklaters, Oliver Rosenberg Acquisition $130 million Arch Chemicals Water treatment chemicals business of Advantis Technologies Cravath, Swaine & Moore, Michael Schler, Sophie Alexane Hughes Hubbard & Reed, Andy Braiterman Acquisition $100 million Fortune Brands Pernod Ricard (Cruzan rum brand and related assets) Debevoise & Plimpton, Gary Friedman & Rafael Kariyev Acquisition £54.3million ($97.8 million) Northgate Information Solutions Anite Public Sector Holdings Pinsent Masons, Alison Walker Simmons & Simmons, Nick Cronkshaw, Zoe Feller Acquisition £37million ($66 million) Lyceum Capital Carewatch Care Services Travers Smith, Simon Skinner Eversheds, Caspar Fox Acquisition $25 million TIBCO Software Insightful Fenwick & West, Timothy Fitzgibbon Acquisition Undisclosed Oracle ClearApp Fenwick & West, Timothy Fitzgibbon Acquisition Undisclosed Falkland Gold and Minerals BPC Norton Rose, John Challoner, Kristy Cooper Acquisition Undisclosed Providence Equity Partners and Ayala eTelecare Weil, Gotshal & Manges, Jared Rusman & Randell Gartin Acquisition Undisclosed King Pharmaceuticals Alpharma Dewey & LeBoeuf Simpson Thacher & Bartlett, Steve Todrys & Sima Gandhi Acquisition Undisclosed SMYK & NFI Empik Media & Fashion Spiele Max Weil, Gotshal & Manges, Kian Tauser Acquisition Undisclosed China International Marine Containers TGE Gas Investment DLA Piper, Martin Heinsius, Uwe Eppler & Brigitte Gallenkemper Acquisition Undisclosed JPMorgan Chase Washington Mutual's banking operations Sullivan & Cromwell, Andrew Mason, Eli Jacobson, Richard Corn Joint Venture Undisclosed Iconix Novel Fashion Holdings White & Case, Olga Bogush, Bruce Davis, Jiang Bian Merger Undisclosed Lloyds TSB HBOS Allen & Overy, Brenda Coleman Acquisition Undisclosed Capvis Equity Partners Allianz Capital Partners' holding in Bartec Nörr Stiefenhofer Lutz, Oliver Trautmann Acquisition Undisclosed UK Government; Abbey National (retail bank) Bradford & Bingley Slaughter and May (UK Government) Graham Iversen

Daniel Armesto On September 11 2008 the European Court of Justice (ECJ) published its judgment (cases C-428/06 et al) in the preliminary ruling sought by the High Court of Justice of the Basque Country in order to determine whether the Basque Country passes the institutional, procedural and economic autonomy tests set by the European Court of Justice in the Azores case (case C-88/03) for an asymmetrical autonomous tax system not to conflict with EC state aid rules, providing further clarification as to the content and scope of the requirements of procedural and economic autonomy.

Thomas Pippos The New Zealand government has recently released the long awaited document designed to kick start consideration of New Zealand's imputation regime. The document titled "Streaming and refundability of imputation credits" has received mixed reviews from many commentators.