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  • Germany's tax authorities have issued guidance on what they believe the implications of the Cadbury Schweppes judgement to be on the country's CFC rules, regarded by many to be similar to those in the UK. The UK's CFC regime was considered to contradict EU law by the European Court of justice, which reviewed the rules in the Cadbury Schweppes case.
  • Argentina's Administrative Tax Court panel (Tribunal Fiscal de la Nación) has reaffirmed that businesses operating in the country must produce comprehensive documentation and solid transfer pricing analysis for transactions.
  • The European Commission had asked the European Court of Justice to look at Belgium, Spain, Italy, the Netherlands, and Portugal's treatment of dividends. The Commission has also asked Latvia to respond to a reasoned opinion written regarding its treatment of dividends within two months.
  • International Tax Review's annual survey of tax services in North America is now open. We encourage all consumers of tax services in North America to take part by clicking here.
  • The OECD has published the terms of reference for a study into the relationship between tax advisers and other intermediaries, and tax authorities.
  • Michael D'Ascenzo, Australia's commissioner of taxation, said that 2006 saw more taxpayers filing electronically than by paper for the first time ever. D'Ascenzo said that he wanted online filing's popularity to further increase.
  • Hal Hicks, international tax counsel of the US Treasury, is stepping down on February 6 to become an international tax partner in the Washington, DC office of Skadden, Arps, Slate, Meagher & Flom.
  • Heather Self, formerly group tax director at Scottish Power, has joined Grant Thornton as a partner. Self will work in the international tax team.
  • Guido Vinci, Creuza Coelho, and Laercio Pellegrino Jr will join Campos Mello, Pontes & Schiller, which will be renamed Campos Mello, Pontes, Vinci & Schiller. The trio come from Veirano Advogados.
  • Marcus Desax, president of the International Fiscal Association, has joined the Zurich office of Walder Wyss & Partners. Previously, Desax was with Pestalozzi Lachenal Patry.