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  • de-robertis.jpg
    How US services rules affect non-US taxpayers
    By Gianni De Robertis (Italy), Sean Foley (US), Jaap Reyneveld (The Netherlands), Sergio Schuindt (Brazil) and Tomoko Wada (Japan)
    June 30 2007
  • martens.jpg
    OECD's authorised approach presents challenges
    By Jan Martens (France), John Neighbour (UK), Damian Preshaw (Australia) and Robin Saunders (UK)
    June 30 2007
  • hasenauer-oct06.jpg
    Recent developments bring multiple changes for tax law
    Clemens Hasenauer Johannes Prinz Recent case law and new legislation passed together with the budget (Budgetbegleitgesetz 2007) has brought several changes in Austrian tax law. Some of them are highlighted below.
    June 30 2007
  • bajger.jpg
    Opportunities and risks in emerging markets
    By Jacek Bajger (Poland), Keval Doshi (India), Thomas Herr (US), Julian Hong (China) and Geoff Soh (Singapore)
    June 30 2007
  • blough.jpg
    How earn-out clauses can shift risks
    By Stephen Blough (US), Michael Glaser (Canada), Olivier Kiet (France) and Christian Scholz (Germany)
    June 30 2007
  • Editorial
    Our cover story this month looks at the clash between politics and tax in the debate about the taxation of private equity deals. In both North America and the UK, the dispute has focused on the large income of partners and the low tax on their receipts.
    June 30 2007
  • Reed Smith makes two key tax appointments
    Reed Smith, one of the world's 15 largest law firms, has announced the addition of Mary Downie as a partner and Judith Rea Heck as of counsel on its tax, wealth planning and benefits group. Both will be resident in firm's Chicago office.
    June 30 2007
  • ib-dachspeter.jpg
    Budget brings tax changes
    Peter Dachs In the Budget presentation in February the main tax proposals included replacing secondary tax on companies (STC) with a dividend tax and treating the sale of shares held for more than three years as capital gains.
    June 30 2007
  • sofia2.jpg
    Indirect tax progress in EU accession states
    Patrick Walker and Toby O'Reilly from PricewaterhouseCoopers reflect on the impact of EU enlargement for indirect taxes
    June 30 2007
  • poland.jpg
    Property investors benefit from the Polish tax system
    Andrzej Puncewicz and Pawel Tonski, manager, at Accreo Taxand in Poland investigate the tax benefits for investors in the Polish real estate market
    June 30 2007
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