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  • 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.
  • Roberto del Toro, David Cuellar, Cesar Acosta and Fernando Lopez of PricewaterhouseCoopers discuss the benefits and challenges of Mexico's new flat tax
  • In 2007 Germany reformed its tax system to make itself more attractive to foreign investors. Stefan Ditsch, of PricewaterhouseCoopers, explains
  • 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
  • If applied based on sound economic principles, contribution analyses are powerful tools to address the bulk of most complex transfer pricing issues, explain Sébastien Gonnet & Pim Fris of NERA Economic Consulting
  • 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
  • In the first of a series, Carol Todd of KPMG New Zealand, looks at customs valuation in her home country
  • Key government inquiry identifies significant weaknesses in TP policy