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Welcome to the special feature on North America in the December/January issue of International Tax Review.

Uwe Stoschek and Helge Dammann of PricewaterhouseCoopers tell investors to stay awake to the constantly changing tax rules for German property

Björn Ahrens, Elke Reichel, Fabian Hammler and Sebastian Löser of PricewaterhouseCoopers outline the main VAT aspects of the transfer and use of real estate in Germany

By Pim Fris and Jean-Sébastien Lénik of NERA Economic Consulting

Welcome to International Tax Review's guide to intellectual property for 2006.

Sed Crest reveals which firms add the most value for taxpayers in the region and where demand for tax services exceeds supply

An international study has found that corporate tax forms 36% of the Total Tax Rate – a combination of the number of payments, the time taken to comply and the total tax payable – paid by business in 175 countries. Because of this, the authors believe company tax reform should consider all the taxes a company pays and not just income tax.

At the turn of a year, a publication often looks back to the year it's just come through and forward to the 12 months ahead. In this year's December/January issue of International Tax Review we look forward to the prospect of competitive European economies through tax reform and the introduction of a common set of rules for calculating what a company should pay when doing business in more than one member state of the EU. Looking forward not in the sense of relishing the arrival of a CCCTB – we haven't made up our minds yet if the idea is good or bad for taxpayers – but in the sense of trying to analyse what the EU with a CCCTB would be like.

Raj Tanden has joined Proskauer Rose's Los Angeles office. He was formerly a partner at Morrison & Foerster. His practice covers state and local tax matters, tax controversies, executive compensation and general tax planning.