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Roberto Haddad has joined KPMG in Rio de Janeiro, Brazil. Haddad came from five years at Branco Consultores, where he one of the founding partners. Prior to this, Haddad worked at Arthur Andersen for nine years, until the firm's dissolution in 2001. Haddad has expertise in international tax and merger & acquisitions advice.

Calvetti, Ferguson & Wagner (a public accounting and business advisory firm in Houston, US) has hired Mike Donahue, former tax managing director of KPMG. Before KPMG, Donahue was tax partner at Hein & Associates, where he provided planning and compliance services to clients from various industries including energy and manufacturing. Donahue will lead Calvetti, Ferguson & Wagner's tax practice in his new role as partner, and will enhance the firm's services in the areas of FAS 109, FIN 48 and international taxation, these being fields in which he has particular experience.

Nearly half of 3000 respondents to a Tax Council Policy Institute (TCPI) survey indicated they do not yet know what financial impact FIN 48 will have on their companies' bottom line.

European pension funds and charities are expected to be among the first to benefit from the European Court of Justice's (ECJ's) Denkavit judgment.

Sixth VAT Directive – Exemptions – Article 13A(1)(e) – Scope of the exemption – Manufacture and repair of dental prostheses by an intermediary who does not have the status of dentist or dental technician – Subcontracting to a dental technician.

Freedom of establishment; Corporation tax; Payment of dividends; Exemption for dividends paid to resident companies; Withholding tax levied on dividends paid to non-resident companies; Double taxation convention; Possibility of setting off the amount withheld against tax due in another Member State;

State aid – Aid schemes – Incompatibility with the common market – Time-limit for execution of the Commission’s decisions – Abolition of aid schemes – Cancellation of outstanding aid – Recovery of aid made available – Absolute impossibility of giving effect to a decision.

Freedom of establishment – Corporation tax – Payment of dividends – Exemption for dividends paid to resident companies – Withholding tax levied on dividends paid to non-resident companies – Double taxation convention – Possibility of setting off the amount withheld against tax due in another member state.

Peter Orszag, the co-director of the Tax Policy Center, a joint venture between the Urban Institute and the Brookings Institution in Washington, has been nominated to become director of the Congressional Budget Office

Eric Solomon has become the Internal Revenue Service's assistant secretary for tax policy, a position he has held unofficially since 2004. Solomon will be responsible for policy analysis, advice on international issues of federal taxation, regulatory guidance, and tax treaties.