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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

With no plans to tackle Australia's growing business tax burden, the 2007-08 Budget has dissatisfied companies.

The European Commission believes that nine member states are infringing EU rules on freedom of capital because domestic pension funds are paying less tax on dividends than their foreign rivals.

Jim Flaherty, Canada's finance minister, has admitted that a 2007 Budget measure, which critics say threatens Canadian competitiveness abroad, needs amending.

A hearing of the US Senate Finance Committee was told last week that exchange of information is key to combating offshore tax evasion

Rupert Shiers has joined the UK law firm's partnership.

The Financial Accounting Standards Board's (FASB) clarification of the term "ultimately settled" will cut the time it takes for businesses to deal with FIN 48 rules.

Jay Kushner will become senior vice president of global taxation and treasury at the US media company. In the newly-created role, Kushner will take overall responsibility for both the tax and treasury functions. Kushner was senior vice president, tax and international finance, at Viacom.