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The European Commission has amended the transitional measures it applied to Belgian coordination centres before the European Court of Justice (ECJ) ruled against those measures in 2006. The Commission has taken almost 18 months to make the changes.

Ellie Patsalos Deloitte has made a series of key tax appointments worldwide. The firm has recruited new partners in China, the UK and Switzerland.

Paul Farmer has joined the London office of Dorsey & Whitney. He was head of analysis and coordination of tax policies at the European Commission.

Jeon Goon-pyo Jeon Goon-pyo, the head of Korea's tax administration, has been arrested on charges of bribery. If he is convicted, he could spend up to seven years in prison.

Bela Jansen The Frankfurt office of Dewey & LeBoeuf has poached tax practitioner Bela Jansen from Clifford Chance in the city. He begins work at his new firm as a partner from January 1. This brings the tax practice in Frankfurt to a total of 16 lawyers and tax advisers, including five partners.

Sean Foley On October 31 2007, the Senate Foreign Relations Committee approved 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.

Irina Pushkina Nina Budazhapova One of the hot topics in Russia is the unclear application of clarifications issued by Russian authorities in favour of taxpayers, in other words, whether the tax authorities are obliged to follow such clarifications or not. According to the international practice, obtaining a binding ruling is always beneficial for the taxpayer since it provides clarity and should generally remove the risk that the tax authorities will try to charge the taxpayer with additional taxes and impose fines and penalties for related underpayment of taxes. Russian legislators are making efforts to approach the international clarifications practice. However, the position of taxpayers who obtain clarifications issued by the Russian authorised bodies is still unstable.

Bob Alltop and Mark Bronson of Ballentine Barbera discuss the implications of the IRS' Coordinated Issue Paper on cost-sharing buy-ins

By Catherine Snowdon, Americas correspondent

Tax authorities in Latin America are developing more intrusive regulatory regimes by introducing stricter rules and promoting tougher legislation. Catherine Snowdon finds out from the most admired tax directors in the region about how they cope.