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Bob van der Made The European Commission has issued its latest progress report on the common consolidated corporate tax base (CCCTB working paper 57 entitled: Possible elements of a technical outline). The document was discussed by the Commission and the EU's member states at the end of September during the CCCTB working group meeting. EU tax commissioner Kovacs has recently announced that a directive on the CCCTB will be proposed by the Commission to ECOFIN in September 2008 under the French presidency of the EU.

Daren Yeoh, tax partner of Moore Stephens in Australia, in the second of a two-part series, looks at the methodologies for calculating taxable gains and loses

Laurent Borey, who heads the Paris tax team of the Mayer Brown, has been appointed to the worldwide tax board of the firm. He is the only European on the board whose other five members are American.

Heiko Stoll of Simmons & Simmons assesses particular aspects of the Business Tax Reform Act and discusses the problems in its wording

It all happens on January 1 2008. If Germany is remembered for anything else in 2007, it will be remembered for the business tax reform that takes effect at the beginning of next year. The changes are truly comprehensive, ranging from a cut in the corporate tax burden to amendments to transfer pricing rules. This doesn't affect Germany's annual tax legislation that Parliament approved in November.

There is no silver bullet for capturing brand value, believe Alexander Voegele and Richard Sedlmayr of NERA Economic Consulting

Horacio Dinice of Deloitte in Argentina, Ricardo González Orta of Deloitte in Mexico and Marcelo Natale of Deloitte in Brazil survey the variations in transfer pricing throughout Latin America

How to treat shared service centres is a key issue for tax officials and taxpayers in Latin America today, report Luis Liñero of Deloitte in Mexico, Cristina Arantes Berry of Deloitte in Brazil, Daniel Caracciolo of Deloitte in Argentina, Anthony Cook of Deloitte in Chile, Jaime Vargas Cifuentes of Deloitte in Colombia and Alan Saborio of Deloitte in Costa Rica