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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.

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

Germany's approach to transfer-pricing documentation differs in several ways from the EU approach. Loek de Preter of PricewaterhouseCoopers explains how to keep both masters happy

By Emmanuel Llinares and Nihan Mert-Beydilli of NERA Economic Consulting

UK corporate taxpayers have welcomed a proposal to allow them find out the tax treatment of a transaction before the deal goes through. The Varney Review, a study of the links between the country's tax authorities and large companies recommended the introduction of a new system of binding advance rulings. HM Revenue and Customs (HMRC) is yet to specify the size of deal that will qualify.

By Karl Gruendel, Mark Campbell and Ken Okawara of Shin Nihon Ernst & Young

Temporary regulations attempt to clarify corporate inversions, but the scope of the legalisation is quite broad. Edward Tanenbaum of Alston & Bird explains

By John Hatch and Bob Alltop of the Ballentine Barbera Group, a CRA International Company