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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.

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 Alexander Vögele and Stefan Lutz of NERA Economic Consulting

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

By Richard Fletcher and Steven Cawdron of Baker & McKenzie, London office

Tax directors and advisers came to Hong Kong in November for International Tax Review's first Asia Tax Awards

Peter Cussons, Juergen Luedicke and Friedrich Roedler of PricewaterhouseCoopers, look at how a common consolidated corporation tax base across Europe might affect business