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Maire Walsh Residents of Zug, a Swiss canton, voted in favour of a revision of the Cantonal Tax Law. The following changes represent the most relevant of the revisions and will come into effect on January 1 2007.

Carl Pihlgren Dunja Brodic The National Board on Advance Rulings recently rendered a decision regarding the Swedish rules on exit taxation and the reversal of tax allocation reserves when a company ceases to be a tax resident in Sweden due to tax treaty provisions. In summary, the Board ruled that the Swedish rules pursue an objective in the public interest, but are nevertheless contrary to the freedom of establishment as they go beyond what is necessary to obtain the objective they pursue.

Paseo de la Reforma 265

FASB has tried hard to address the question of uncertain tax positions. But its new standard fails to deal with all the issues, believe Hira Sharma of Chiltern, and Jim Eberle of Alvarez & Marsal

Bob van der Made On December 12 2006, the European Commission will hold its second joint consultation meeting on the CCCTB with business and academics in Brussels. This meeting will be followed by a meeting the next day between the Commission and EU member state experts in the Common Consolidated Corporate Tax Base (CCCTB) Working Group. The aim of these meetings will be to take stock of progress in 2006 and discuss how to further build the CCCTB. The working assumption of the Commission is still that a legislative proposal for a CCCTB can be presented to Council and Parliament by the end of 2008.

Roberto del Toro The Maquiladora programmes were established to promote labor in Mexico, by providing certain customs and tax benefits.

Carlos Montemayor and Jose Luis Olvera of PricewaterhouseCoopers compare the various approaches to capital gains tax on the sale of Mexican shares

Scrutiny of transfer pricing issues in the region will only increase, believe Moisés Curiel, Jaime Gonzalez-Bendiksen, Jaime Rojas & Jorge Narvaez-Hasfura of Baker & McKenzie

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

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