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Bernard Sweet, director of corporate tax at Chiltern, points to a severe implications in the new chancellor's first Pre Budget Report

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

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

Qatar Businesses based in the Qatar Financial Centre (QFC) will pay 10% tax from April 30 next year. The QFC Authority has announced that there will be no tax payable in the first three years of operation of the centre.

by Bob Reynolds

Lewis Fernandez and Susan Stanley have joined PricewaterhouseCoopers as directors in the Washington National Tax Services' Internal Revenue Service (IRS) service team.

Glen DeSouza Baker & McKenzie will be expanding its transfer pricing capabilities in China by entering into an exclusive alliance with TP Management Consulting (TPMC) in Shanghai.

In view of increasing mergers and acquisitions undertaken by Taiwanese corporations for reorganisation purposes, the Ministry of Finance has recently released the tax ruling, Tai-Tsai-Shuei #9604545320, on October 3 2007. The tax ruling stipulates that when a company transfers its independently operated business to its 100% owned existing or newly incorporated subsidiary in exchange of the subsidiary's newly issued shares according to the Enterprise Merger and Acquisition Act and under the principle that the spin-off is not used as a tax avoidance device, the spun-off assets can be transferred at their book value, as the cost of share acquisition, to determine the property trading income/loss and the corresponding tax liability.

Diego Rodríguez As of today there are 68 tax treaties in force that have been signed by Spain. There are also 15 additional tax treaties that have already been initialled, signed or are awaiting parliamentary approval.

Akio Takisaki Along with the recent sharp increase of assessments due to transfer pricing, requests from industry and other taxpayers for improvements of the transfer pricing regulations have been increased. In response to such requests, the Liberal Democrats released a tax reform proposal in December 2006 which included the following three measures: