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Welcome to International Tax Review's guide to intellectual property for 2007. Tax practice is developing all the time. The main influence for this is the increasing sophistication of officials at tax authorities around the world. As they build on their knowledge about different strategies and techniques, they are pressing taxpayers to come up with more and more evidence about their transactions, and more and more justification for the approaches used. When the planning and structuring concerns intellectual property, this pressure can be intense.

After a slow start, the pace of treaty negotiations has picked up, report Carlos Iannucci of Deloitte in Argentina, Cristina Arantes Berry of Deloitte in Brazil and Anthony Cook of Deloitte in Chile

Jorge Mesta and Hernan Katz praise the economic revival in the region in recent years, but warn that countries must prepare themselves properly for the risks and challenges ahead

Multinational companies have identified Latin America as one of the up-and-coming areas of the global economy. More and more investment is coming into the region in all sectors, for example, financial services and energy. There are regional economic agreements such as Mercosur and the Andean Pact, but tax rules are not uniform in the region and taxpayers have to deal with different laws in each country.

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

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.

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.