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Daren Yeoh, of Moore Stephens, warns taxpayers on the implications of the new law which codifies policy on taxation of financial assets and liabilities

John Connors' move to Vodafone earlier this year was not without a little controversy. He came from the UK tax authorities. Ralph Cunningham spoke to him about his first six months as a tax executive and some of the company's priorities

Catherine Snowdon and Ralph Cunningham

The New Zealand government plans to strengthen its international tax rules as part of a major review of business taxation.

The Internal Revenue Service (IRS) has introduced operational efficiencies to improve its administration of international tax issues

by Bob Reynolds

Bob van der Made Under article 56 of the EC Treaty, persons who are neither nationals nor residents of a member state of the EEA (EU 27 + Iceland, Liechtenstein and Norway) can invoke the free movement of capital guarantee under article 56 EC in courts throughout the EEA. This means that, theoretically at least, the same rules seem to apply for capital movements between EEA member states and third countries as for intra-EEA capital movements. The EC Treaty provides for a special standstill or "grandfather" clause under article 57 EC which permits the member states to apply the restrictive measures to third countries which were in force before December 31 1993, article 57 EC covers four categories: direct investment (including real estate), establishment, provision of financial services and admission of securities to capital markets.

Americas correspondent Catherine Snowdon investigates the relevance and effectiveness of flat taxes

Alvarez & Marsal Taxand, the US member of the Taxand global alliance of independent tax firms, has added two experienced economists to its transfer pricing team in Washington, DC. Mike Murphy has joined as national practice leader and Laurie Dicker has joined as a managing director.

The European Commission's fiscal compliance expert group (FISCO) has advocated a series of changes to fiscal compliance regimes. In a report issued at the end of October, the group said changes to withholding and transaction tax systems to facilitate improvements to reporting clearing and settlement of cross-border securities transactions.