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The UK tax authorities are changing the way they deal with transfer pricing. So International Tax Review is pleased to present the findings of a major and timely survey of corporate taxpayers on this increasingly important subject. The survey shows that taxpayers are latching on to the proposed quicker, risk-based way of working. We would like to thank Chiltern plc as our associates in the design and analysis of the survey. Below Shiv Mahalingham, head of transfer pricing at Chiltern, analyses the survey results. We would also like to thank Roy Warden of HMRC for his input.

Christian Brodersen and Marc Scheunemann of Baker & McKenzie examine the German tax authority's determination to tax white income

Nélio B. Weiss Philippe Jeffrey On August 1 2007, tax authorities issued normative instructions 761, 762 and 763 which regulate the simplified tax regime (super simples) announced by the Brazilian Government through Complementary Law n° 123/2006. The measure authorises companies under this regime – those with annual gross revenues of up to R$ 2,400,000 (approx. US$ 1,224,500) – to pay a single tax in place of the following federal, state and municipal taxes:

Luis Ocando In the Central America and Dominican Republic region, the question is not whether transfer pricing regulations will be adopted, but the standards that such regulations will follow and the mechanisms whereby those regulations will be implemented.

I asked a group of eminent tax professionals recently what were the most pressing tax issues on their desks at present. As you might expect, transfer pricing emerged as the consistent number one. The sheer complexity of transfer pricing issues and the unpredictability of outcomes was a familiar theme.

International law firm Ashurst has announced the appointment of tax partner Matthias Kuhn in its Frankfurt office. Kuhn joins the firm from the Frankfurt office of Freshfields Bruckhaus Deringer.

Bergen harbour: shipping companies protest The Norwegian shipping industry has attacked government plans to change the tonnage tax regime.

Ceteris has announced that energy specialist David Prowse has joined the Calgary office as a managing director. Ceteris a economic consulting firm specialising in transfer pricing, litigation support, and valuation services. Its market focus is corporate tax and finance departments.

Mumbai: dual tax International businesses have challenged the Indian government to defend its policy of charging foreign companies higher taxes than domestic firms.

Richard Coombes Deloitte has hired Richard Coombes from the Revenue & Customs as a director in its rapidly expanding UK transfer pricing team.