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Four of Mayer Brown Rowe & Maw's 39 new partners are from the tax practice. Olivier Parawan, a private equity/LBO and cross-border acquisitions specialist, becomes a partner in Paris; Heiko Penndorf, from Frankfurt, does banking products work, particularly securitisation, structured finance and real estate finance; Jeffrey Bruns, a tax transactions partner in Chicago, works on the formation and operation of partnerships and limited liability companies, particularly on transactions involving real estate assets and Nathaniel Carden is a tax controversy and transfer pricing specialist

Mike Durst, a leading name in transfer pricing in the US, has left PricewaterhouseCoopers for the second time.

Tax professionals say diplomacy led the European Court of Justice (ECJ) to give incorrect and convoluted verdicts in the franked investment income (FII) and advance corporation tax (ACT) group litigation cases.

The UK chancellor's Pre-Budget Report (PBR) has reversed some of the implications of Deutsche Morgan Grenfell's (DMG) victory against the UK authorities, which entitled companies to compensation for overpayment of corporation tax.

The UK tax authorities have insisted that changes to controlled foreign company (CFC) rules comply with the European Court of Justice's decision in the Cadbury Schweppes case.

Freedom of establishment – Free movement of capital – Corporation tax – Payment of dividends – Tax credit – Separate treatment of resident and non-resident shareholders – Bilateral double taxation conventions.

Freedom of establishment – Free movement of capital – Directive 90/435/EEC – Corporation tax – Payment of dividends – Prevention or mitigation of a series of charges to tax – Exemption – Dividends received from companies resident in another member state or a non‑member country – Tax credit – Advance corporation tax – Equal treatment – Claim for repayment or claim for damages.

The Ballentine Barbera Group, the transfer pricing unit of CRA International, has set up its first office on the continent of Europe. The firm has hired Gerben Weistra from LECG to be a director in Amsterdam. Weistra's previous experience was with PricewaterhouseCoopers and IntraPrice.

Sixth VAT Directive – Exemptions – Articles 13A(1)(e), 17(3)(b) and 28cA(a) – Right to deduct – Manufacture and repair of dental prostheses – Intra-Community transactions relating to transactions which are exempt within the member state – Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E – Principle of fiscal neutrality – Partial harmonisation of VAT.

Failure of a member state to fulfil obligations – Sixth VAT Directive – Exemptions – Article 13B(a) – Insurance transactions – Body providing road assistance services.