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Jim Flaherty, Canada's finance minister, caused controversy by implying that a tax on income trusts will be included in legislation accompanying the March 19 Budget.

A competitive tax regime and a proactive government should continue the growth in popularity of Ireland as a location for finance vehicles, believe Conor Hurley and Alan Heuston of Arthur Cox

Welcome to the special feature on Ireland in the March issue of International Tax Review.

Sean Foley In response to extensive taxpayer comments made regarding the temporary regulations governing intercompany service transactions issued August 4 2006 in TD 9278 (71 Fed. Reg. 44466), the IRS on December 20 2006, issued Notice 2007-5, 2007-3 IRB 269 and Revenue Procedure 2007-13, 2007-3 IRB 295.

The Irish government has responded to competition for investment with an attractive mix of tax incentives and the growing treaty network, reports David Smyth, Joe Bollard and Rory MacIver of Ernst & Young

Treasury's Benedetta Kissel tells Sed Crest why arbitration is now firmly part of US tax convention policy

Taxpayers in the EU should be concerned after the recent reform of France's VAT provisions. The measures only add to the indirect tax burden while not completely fulfilling its aim to cut fraud, believes Alain Charlet of Landwell & Associates the correspondent law firm of PricewaterhouseCoopers

The proposal was well received by Congress where it is being urgently discussed and is expected to be enacted soon. The VAT changes include a 5% reduction of the rate from 14% to 9% in two stages, 3% in March 2007 and 2% in July 2007, as well as more formal duties in respect of the taxpayer's invoicing procedures. This reduction is part of the overall goal that will progressively eliminate VAT. Instead, the Government will incorporate individual taxation on capital and improve the income tax and transfer pricing legislation.