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David Butler has joined the OECD as head of the tax administration and consumption taxes division of its Centre for Tax Policy and Administration. He moves from being chief executive and commissioner of the Inland Revenue Department of New Zealand. At the OECD Butler will be responsible for leading the work on issues including compliance and risk management, relationships between tax administrations and tax intermediaries, the development of services for taxpayers and comparative analysis of tax administration bodies across the OECD and the application of consumption taxes to cross-border transactions.

The Australian Taxation Office has announced a review of tax avoidance schemes relating to foreign tax credits. The arrangements are believed to involve a limited liability company set up by an Australian taxpayer, usually a bank, in an offshore jurisdiction to buy bonds from a UK issuer.

David Stevens, has joined Gowlings in Toronto as a partner in the firm's national tax practice group.

The headline rate of UK corporate tax will fall two percentage points to 28% in April next year. This is clearly not enough of a reform for UK businesses.

International Tax Review is running a poll to reveal the ten most admired in-house tax directors in Europe.

Businesses have welcomed the European Commission's Taxes in Europe database, launched May 11, which details 500 taxes applied by member states.

What's your opinion on the CCCTB? Would you like to see transfer pricing harmonised? Have your say on the topical issues in European taxation by taking part in the EMEA poll.

Article 104(3), first subparagraph, of the Rules of Procedure – Free movement of capital – Freedom of establishment – Taxation – Corporation tax – Loan agreement between companies – Resident borrowing company – Shareholder lending company established in a non-member country – Meaning of ‘substantial holding’ – Payment of loan interest – Classification – Covert distribution of profits.

The big-four firm has promoted London-based practitioners Neil O'Brien, Mike Michael, and Tom Aston, along with Paula Claisse in Southampton, John Meeting in Edinburgh, and Helen Sant in Cambridge.

Tax Firm of The Year Austria Cerha Hempel Spiegelfeld Hlawati, Freshfields Bruckhaus Deringer, Wolf Theiss Belgium Liedekerke Wolters Waelbroeck & Kirkpatrick, Loyens, Linklaters De Bandt Cyprus Andreas Neocleous & Co, Consulco, Chrysses Demetriades & Co, Antis Triantafyllides & Sons Denmark Bech-Bruun, Plesner Svane Grønborg, PricewaterhouseCoopers, Kromann Reumert Finland Ernst & Young, Roschier Holmberg, Borenius & Kemppinen France Ernst & Young, Freshfields Bruckhaus Deringer, Linklaters, Taj, Bredin Prat, CMS Bureau Francis Lefebvre, Cleary Gottlieb Steen & Hamilton Germany Ernst & Young, Freshfields Bruckhaus Deringer, Linklaters, Lovells, Flick Gocke Schaumburg Ireland Arthur Cox, A&L Goodbody, Matheson Ormsby Prentice, PricewaterhouseCoopers Italy Chiomenti, Ernst & Young, Freshfields Bruckhaus Deringer, Vitali Romagnola Piccardi e Associati, Cleary Gottlieb Steen & Hamilton Luxembourg ATOZ, KPMG, Ernst & Young, PricewaterhouseCoopers Netherlands Allen & Overy, Freshfields Bruckhaus Deringer, Loyens & Loeff Norway Thommessen, Deloitte, Pricewaterhouse Coopers, Wiersholm Mellbye & Bech Poland Baker & McKenzie, Deloitte, Linklaters, Ernst & Young, MDDP, PricewaterhouseCoopers Portugal Abreu Advogados, Garrigues, Gonçalves Pereira Castelo Branco & Associados, Linklaters, Morais Leitão Galvão Teles Soares da Silva & Associados Russia Linklaters, PricewaterhouseCoopers, Baker & McKenzie, Pepeliaev Goltsblat & Partners, White & Case Sweden Ernst & Young, Linklaters, Mannheimer Swartling, Setterwalls Spain Cuatrecasas, DLA Piper, Freshfields Bruckhaus Deringer, Garrigues, Landwell, Uría Menéndez Switzerland Lenz & Staehelin, Ernst & Young, PricewaterhouseCoopers, Homburger Turkey Deloitte, Gide Loyrette Nouel, White & Case Musavirlik Limited Sirketi UK Allen & Overy, Deloitte, Freshfields Bruckhaus Deringer, Herbert Smith, Linklaters, PricewaterhouseCoopers