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International Tax Review and RSM International hosted a discussion on the role of tax in a competitive Europe, in London in October. The feasibility of a CCCTB was central to the discussion

By Alexander Vögele, Wolf Witt and Stuart Harshbarger of NERA Economic Consulting

Germany's future holding company rules should appeal to taxpayers, says Dieter Endres, Christoph Schreiber and Pia Dorfmueller of PricewaterhouseCoopers

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

Akio Takisaki The new tax treaty between Japan and the UK entered into force on October 12. In Japan, the new treaty will be applicable to the following taxes:

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.