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  • 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
  • Significant developments and tax reform bills in Argentina, Chile, Paraguay and Uruguay may be relevant to businesses regularly operating in these countries, believe Daniel Caracciolo of Deloitte in Argentina, Ricardo Fabris of Deloitte in Paraguay and Carlos Borba of Deloitte in Uruguay
  • We turn into 2008 with the prospect of common consolidated corporate tax base(CCCTB) a legislative proposal for being presented to EU finance ministers in the autumn. It is by no means certain that it will go through but we are moving closer to a political decision to adopt. A meeting of Ecofin will determine whether some European states move to the next stage.