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  • Bill Maclagan Kevin Zimka On September 21 2007, Canada and the US signed a new protocol (the protocol) to the Canada-United States tax convention (the treaty).
  • Andrés Edelstein Ignacio Rodríguez The Argentine Government has been active during last 12 months enlarging the country's tax treaty network.
  • Juan Carlos Chavarría Costa Rica Costa Rican customs authorities have issued some resolutions initiating administrative procedures against customs' agents and importers that failed to comply with the requirements stated in the law for customs commercial invoices. For example, customs' agents did not provide along with the invoice, the translation of the list of the imported merchandise.
  • A new bill to limit tax planning in Portugal seeks to catch a wider group than first intended. Rogério Fernandes Ferreira of PLMJ explains how it will operate
  • In December 2003 the Belgium-Hong Kong tax treaty was signed. This was Hong Kong's first DTA. It has created a gateway for investments between East and West. PricewaterhouseCoopers' Kurt de Haen, Phillippe de Clippele, Jeremy CM Ngai and Kenneth Wong explain its significance
  • French anti-VAT fraud reform, as commented on in a recent draft instruction from the tax authorities, relies on a rather broad interpretation of some significant ECJ cases and in practice effectively reverses the burden of proof from the administration to the taxpayer. Alain Charlet of Landwell in Paris looks at what this disparity means
  • Priit Lätt and Rainer Eidemiller of Glimstedt Straus & Partners in Talinn see potential for conflict with the European Commission in the new Estonian corporate tax system
  • Catherine Snowdon and Ralph Cunningham
  • The Internal Revenue Service (IRS) has introduced operational efficiencies to improve its administration of international tax issues
  • By Catherine Snowdon, Americas reporter