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

Roberto del Toro Graciela Rivera On September 14 2007, Congress approved this sui generis tax called new flat tax Impuesto Empresarial a Tasa Unica (IETU), which will be effective from January 1 2008. The existing Asset Tax will be repealed when the new flat tax is enacted.

Andrés Edelstein Ignacio Rodríguez The Argentine Government has been active during last 12 months enlarging the country's tax treaty network.

Tokyo The number of mutual agreement procedures (MAP) involving an advance pricing agreement (APA) in Japan has increased by 600% in the last decade.

In the 2007-2008 inter-professional agreement, it was decided to adopt a measure that would aim at compensating the impact of salary costs on enterprises' competitiveness.

Ed Liptak South African law firm Webber Wentzel Bowens has recruited Ed Liptak as director of corporate tax from the South African Revenue Services. Liptak will have partner status.

International law firm Denton Wilde Sapte has made its head of tax in Paris a partner in the practice.

Evgeny Sivoushkov Karina Khudenko According to new rules (effective from January 1 2007) stipulated in chapter 23 (personal income tax) of the Russian Tax Code, an individual is considered to be a Russian tax resident if he/she spends not less than 183 days during 12 consecutive months in Russia. (Instead of 183 days within a calendar year as per the previous rules).

In Germany the taxpayer is under a duty to disclose all relevant facts to the tax authorities in the course of the normal processes of assessing the tax due and then auditing the accounting records on which it is based. This duty is enhanced where foreign aspects come into play. Thus the taxpayer is required to gather the necessary details up front, rather than being allowed to wait until after the event. Nowhere is this more apparent – or acute – than in the field of transfer pricing. Latterly, the situation has grown in sensitivity with the inappropriately named "Profit Recording Order" setting out the transfer pricing documentation requirements in considerable detail, and with the finance ministry decree on the procedures to be followed in connection with transfer pricing reviews and negotiation with foreign taxing authorities.

Janina Fornalik Amendments to the Polish VAT Act have been adopted by Parliament. They will come into force from January 1 2008. Although the amendments do not cover many significant changes proposed by the government at the earlier stage of the legislative process, there are still several changes important for the taxpayers.