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  • Editorial
    The three Benelux states – the Netherlands, Belgium and Luxembourg – are passionate believers in using the tax system to facilitate direct investment. They use every opportunity to refine and develop the regime to create greater economic growth.
    August 31 2007
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    Sempra ruling ends divided tax bias
    Sempra Metals won a landmark victory in the UK House of Lords in July. Clive Greenwood, joint head of partnerships and LLPs at Lewis Silkin in London, explains how a revenue interpretation was contrary to European law
    August 31 2007
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    Case law against leveraged buyouts
    Andrés Edelstein Ignacio Rodríguez The national tax court (Tribunal Fiscal de la Nación or TFN), which is not strictly speaking a court but an administrative tribunal specialised in the resolution of tax and customs matters, has recently issued an opinion challenging the deductibility of interest stemming from loans granted to an Argentine holding company to buyout an Argentine operating company. The acquisition was followed by a tax-free reorganisation (upstream merger) between the two Argentine entities.
    August 31 2007
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    LNG and oil sands under attack
    Risk is something that goes hand in hand with the oil and gas industry. Militants' guns in Nigeria, political tensions surrounding reserves in Russia and Venezuela and production uncertainty that paticipants must accept: the market faces it all. There is another challenger - the tax authorities. And as Catherine Snowdon finds out, they are raising the stakes
    August 31 2007
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    Under-fire Australian government announces draft tax reforms
    Peter Dutton A draft tax bill, published by Peter Dutton, the minister for revenue, on August 16, aims to change the rules in Australia on thin capitalisation, company tax losses, capital gains tax for statutory licences, property trusts and stapled securities.
    August 31 2007
  • Fried Frank tax attorney promoted to partner
    Eli Weiss, an attorney in the New York tax department of Frank Fried, has been elevated to the partnership. His practice focuses primarily on the representation of domestic and international clients in numerous transactions. He joined the firm in 1999.
    August 31 2007
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    Kim & Chang
    Seyang Building
    August 31 2007
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    Developing Asia
    The role of head of an in-house tax department is becoming an increasingly complex and challenging one to take on. Long hours, resource and talent shortages and ever-changing legislative landscapes are but a few of the challenges. Catherine Snowdon finds out why the situation for the tax directors of Asia is even more convoluted.
    August 31 2007
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    Brazil
    Simone Dias Musa and Clarissa Machado detail the development of the transfer pricing regime in Brazil and point out its peculiarities
    August 31 2007
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    The Netherlands: The effect of highly leveraged transactions on tax
    Willem Vunderink and Ronald van de Merwe, of Ernst & Young in the Netherlands
    August 31 2007
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