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  • Samantha Nonnenkamp Recent draft legislation introduces a number of changes to the tax law. The measures relevant for international businesses have been summarised hereafter.
  • In 2007 Germany reformed its tax system to make itself more attractive to foreign investors. Stefan Ditsch, of PricewaterhouseCoopers, explains
  • Roberto del Toro, David Cuellar, Cesar Acosta and Fernando Lopez of PricewaterhouseCoopers discuss the benefits and challenges of Mexico's new flat tax
  • Jeffrey Trossman and Kathleen Penny of Blake, Cassels & Graydon outline the disadvantages that the amendments to the Canada-US Treaty bring
  • A flurry of activity in tax in North America has greeted the final months of 2007.
  • Rebel Curd, Robin Hart, and Catie Magelssen of the Ballentine Barbera Group, a CRA International company, explore the potential for risk in an investment model recently published by the IRS
  • Franchising may be an appropriate framework for analysing intra-group transactions, including potentially in industries where third-party franchising is generally not observed, believe Emmanuel Llinares of NERA Economic Consulting in Paris and Nihan Mert-Beydilli of NERA Economic Consulting in Chicago
  • The Isle of Man has adopted a zero-10 tax regime. Jersey and Guernsey are about to do so. KPMG's Tony Mancini in Guernsey, John Riva in Jersey and Greg Jones in the Isle of Man compare the three systems
  • Indian parliament: getting ready to look at APA rules Tax authority officials in India have bowed to business pressure and begun a process towards the adoption of advance pricing agreements (APAs).
  • Hong Kong: reaching out A new double tax treaty has been concluded between Hong Kong and Luxembourg. It is Hong Kong's fourth in recent years. It signed similar deals with Belgium in 2003, Thailand in 2005 and mainland China in 2006.