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Mikhail Filinov On March 9, President Vladimir Putin delivered his message on the Budget policy for 2008 to 2010 to the Russian parliament. The message contains a section dedicated to developing the tax policy in Russia. Being an official declaration of the President, this message can be relied upon by investors as a clear indication of a dominating trend in the development of the tax system. The key goal of the development of the tax system is defined as creation of the positive tax infrastructure for the development of the economy and a further decrease of tax avoidance. The following are proposed as tasks to achieve in 2007:

Henry An Jin-Young Lee Revisions have been made to several South Korean tax laws. Some of the most significant revisions are:

Lowering taxes to attract investment is not just the preserve of nations. Regional rivalries within federal states can cut an international taxpayer's costs. But as Claire Jones and Catherine Snowdon found out, different regional regimes can also make life a lot trickier

Marcel Widrig and Samuel Bussmann of PricewaterhouseCoopers outline how changes to Swiss fiscal law affect the country's position as a favourable tax environment

By Barbara Brauchli Rohrer and Samuel Bussmann of PricewaterhouseCoopers

By Radoslaw Czarnecki, Maciej Grzymala and Joanna Galeza, Accreo Taxand, Poland

By Tobias Lintvelt, Kazuhiro Mukaida and Rhett Shaver, Ernst & Young, Japan

By Lars Lawall, PricewaterhouseCoopers

By Alan Granwell and Robert Rothman of DLA Piper

By Jean-Blaise Eckert and Heini Rüdisühli, Lenz & Staehelin