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  • capellofabio.jpg
    Tax relief
    A monthly commentary on the notable facts, figures and goings-on in the tax world, so called to give you a gentle exit from International Tax Review each month.
    March 01 2008
  • Promotions at Alvarez & Marsal Taxand
    Alvarez & Marsal Taxand, the US member firm of the Taxand global network, has promoted 11 tax professionals to the position of managing director.
    March 01 2008
  • burke.jpg
    A well-crafted system
    The Irish government is copper-fastening Ireland's position as a market leader. Sharon Burke of KPMG reviews the developments
    March 01 2008
  • jouniaux.jpg
    French reforms to research tax credit face hurdles
    Sophie Jouniaux of Baker & McKenzie, welcomes reform but sees problems ahead
    March 01 2008
  • Blakes appoints three new tax partners
    Blake, Cassels & Graydon has promoted John Leopardi, Paul Stepak and Kevin Zimka to the firm's partnership.
    March 01 2008
  • diamond.jpg
    Location of choice
    A high quality of life and lively social scene are some of the features that attract people to Ireland. When it comes to multinational firms, the government's favourable tax treatment also plays a role. Liam Diamond of PricewaterhouseCoopers explains
    March 01 2008
  • an.jpg
    Changes to tax laws for 2008
    Henry An David Jin-Young Lee The National Assembly approved amendments to the Corporate Income Tax Law and other tax laws, which are mostly effective from January 1 2008. Some of the key amendments include the following:
    March 01 2008
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    Anti-stuffing rule under section 367(a)
    Edward Tanenbaum Diana Wessells On December 24 2007, the IRS published guidance on what is commonly referred to as the anti-stuffing rule under the section 367(a) Treasury regulations (see chief counsel advice 200751024). The IRS has provided little in terms of substantive guidance on the anti-stuffing rule since its effective date more than 10 years ago. The chief counsel advice now provides some helpful content to the rule, but also raises some uncertainties.
    March 01 2008
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    Russian transfer pricing and update yet to come through
    Svetlana Stroykova Ilarion Lemetyuynen In the March 2007 issue of International Tax Review we wrote that new Russian transfer pricing rules were expected to be enacted in the near future and described the key provisions of the draft transfer pricing law developed by the Russian Ministry of Finance.
    March 01 2008
  • foley.jpg
    New treaty and protocols enter into force
    Sean Foley On December 28 2007, the US exchanged instruments of ratification relating to the new protocols to the US-Germany, US-Denmark, and US-Finland income tax treaties, as well as a new US-Belgium income tax treaty. These protocols and the new treaty entered into force on that date. See US Treasury department release hp-753 (January 2 2008), available at: http://www.treas.gov/press/releases/hp753.htm (last visited January 11 2008).
    March 01 2008
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