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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

Nélio Weiss Philippe Jeffrey Back in 2003, two of Brazil's leading exporting companies had challenged the constitutionality of the applicability of the Social Contribution on Net Profits (CSLL) on income derived from export transactions, based on the modification of article 149 of the Brazilian Constitution by Constitutional Amendment – CA n° 33/2001. In that year, two Brazilian courts of first instance ruled that the export income was not subject to CSLL. As a general rule, Brazilian taxpayers are subject to a corporate income tax rate of 15%, plus income surtax of 10% on annual taxable income exceeding BRL 240,000, and also to CSLL, at the rate of 9% (usually referred as the combined 34% corporate tax rate).

Neil Wilson On July 17 2007, Prime Minister John Howard announced that a 'cap and trade' emissions trading scheme will be introduced in Australia which will assist Australia to substantially lower domestic greenhouse gases. This announcement was made following the release of a report by the joint government–business Task Group on Emissions Trading on June 1 2007 which outlined, amongst other matters, a proposed Australian domestic emissions trading scheme that should be based on a 'cap and trade' model. This model would result in a cap being set by the government to limit the greenhouse gas emissions of regulated organisations.

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.

Deloitte and Skadden Arps Slate Meagher & Flom were the big winners at International Tax Review's second annual Americas Tax Awards. Deloitte was named the Latin America Tax Firm of the Year, while Skadden Arps took the trophy for the best tax firm in North America

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