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PricewaterhouseCoopers in Ireland have appointed four tax advisers to the partnership.

James Vaudoyer has joined Hogan & Hartson as a partner in the firm's Paris office. He specialises in advising French and multinational corporations on M&A, the structuring of property acquisitions and developments projects, and real estate, and on corporate investments by hedge funds. He joins from Freshfields Bruckhaus Deringer, where he was a member of the tax and real estate practices and managing partner of the Paris office from 1997 to 2000.

Michael Wistow is joining Berwin Leighton Paisner in London as head of tax. He is a partner at Clifford Chance. His practice covers the finance and real estate markets, including bespoke property funds, securitisation, leasing and tax-based structured financings.

Crowell & Moring, a law firm with its headquarters in Washington, DC, has set up a tax practice in New York. Viva Hammer, formerly Associate Tax Legislative Counsel in the Office of Tax Policy at the US Treasury, joins the new group as a partner. She will work with one associate.

Directive 69/335/EEC – Indirect taxes on the raising of capital – Capital duty – Tax on the transfer of shares.

The UK and Switzerland have signed a protocol amending the double tax treaty between the two countries which dates from 30 years ago

Directive 90/434/EEC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares – National decision to tax an exchange of shares – Exchange of shares – Distribution of a dividend shortly afterwards – Abuse of rights.

The Vietnamese ministry of finance is considering a cut in corporate income tax from 28% to 25% in order to attract more foreign investment.

Venezuela has reduced its value added tax (VAT) rate for the second time this year. In March the rate was cut to 11% from 14% and on July 1, it fell again by two percentage points, to 9%, making it the lowest in Latin America

Free movement of capital – Taxation of dividends – Exemption from tax of dividends from shares in companies established in the member state – Concession in respect of tax deducted at source on dividends from shares in companies established in another member state – Limitation of that concession to the amount which a resident shareholder could offset by virtue of a convention for the prevention of double taxation – Limitation of that concession by reference to the holdings of non-resident shareholders in the capital of the investment company.