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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.

Colm Kelly of PricewaterhouseCoopers speaks about Ireland's tax-friendly environment, the challenges that may lie ahead and opportunities to do more to keep the Irish tax regime competitive in the global market

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.

Doing the tax work on the biggest buyout in history took more than strong nerves and a thorough knowledge of the issues. Claire Jones finds out that good cooperation played a critical part in Blackstone's acquisition of Equity Office

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.

Edward Tanenbaum US investment advisers willing to forgo favourable capital gains treatment may be able to defer recognition of incentive compensation fees in respect of foreign capital under management. However, the arrangement must comply with the complex rules of Code Section 409A, and take into account potential changes to those rules.