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Reform of the indirect partial liquidation rules and the introduction of other measures means that Switzerland continues to be an attractive place in which to invest, believe Barbara Brauchli Rohrer and Samuel Bussmann of PricewaterhouseCoopers

Switzerland's federal finance minister has created a working group to review the state's policy on tax competition.

Frank Ng seeks consistency and uniformity in dealing with non-compliance. He talks to Americas correspondent Catherine Snowdon about his approach to running the Large and Midsize business group at the Internal Revenue Service

Todd Miller and Michael Friedman of McMillan Binch Mendelsohn explain how non-residents will benefit from new measures announced in the 2008 federal budget

By Bob Reynolds

Rogério Fernandes Ferreira, António Fernandes de Oliveira and Andreia Pereira da Costa, of law firm PLMJ in Lisbon, argue that the government has chosen wide-ranging definition of abuse

As FIN 48 enters its second year, Bob Reynolds discovers that it remains a thorn in the side of many corporate tax departments

Vispi Patel and Rajesh Athavale, of PricewaterhouseCoopers in India, argue that finance minister Palaniappan Chidambaram's Budget seeks to achieve fiscal consolidation

The European Commission welcomes the adoption on February 12 2008 of two directives by the EU Council of Ministers, one regarding the place of supply of services and the other regarding VAT refunds. The legal texts are the result of the so-called VAT package as agreed on during the ECOFIN council on December 4 2007. The aim of the VAT package is to minimise the administrative burden for companies engaged in cross-border operations and prevent distortions of competition between member states operating different VAT rates.

This year's budget legislation will have a significant effect in many areas related to M&A such as thin capitalisation, tax consolidation and stock option plans, explain Luca Dezzani and Silvia Medici of Dewey & LeBoeuf