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Sed Crest finds out which firm has the best brand in Latin America and that tax advisers need to think like their clients

The annual tax reforms in Mexico will introduce important changes to the rules for real estate investment trusts, thin capitalization and tax havens, explain Carlos Montemayor, Carlos Orel Martinez and Francisco Jose Zamora of PricewaterhouseCoopers

John Hatch of The Ballentine Barbera Group considers two economic issues connected to the determination and subsequent audit of initial buy-in payments at the outset of a cost-sharing agreement

The Greek Ministry of Finance has drafted a law introducing a cost plus method to determine gross profits of Greek companies which are solely involved with providing services to their head offices or to associated foreign companies. All costs taken into account for the determination of gross profits will be considered to be tax deductible as long as the companies have obtained a special licence from the Ministry of Finance.

The general corporate tax rate in Canada will be cut from 21% to 19% by 2010, Ralph Goodale, the country's minister for finance, has announced in his second Economic and Fiscal Update. The minister also revealed that corporate surtax and federal capital tax will be scrapped two years earlier than planned, in 2006. Canada is holding a general election on January 23.

New Zealand and Australia have revised their double tax agreement, including updating an agreement on exchange of information and extending their cooperation on tax collection, which is expected to affect wine producers in particular. Peter Dunne, New Zealand's minister for revenue, said a decision to negotiate a completely new double tax agreement was still under review in both countries.

Paseo de la Reforma 265

Frank Buffone: Has left Deloitte Daniel Eyre: a specialist in M&A, disposals, restructurings and refinancing Daniel Eyre, a specialist in M&A, disposals, restructurings and refinancing, and Frank Buffone, who specialises in research & development tax, have both left Deloitte for Ernst & Young. Eyre joins the transaction tax team and Buffone has become a tax director in the firm's Industrial and Commercial Office. John Cooney brings 21 years of tax experience from Smith and Williamson to Ernst & Young's mid-market corporate tax department.

Pim Fris: NERA now in the main markets in Europe Emmanuel Llinares: Transfer pricing experience from Andersen and Fidal NERA Economic Consulting, a global economic analysis firm, has opened a transfer pricing office in Paris. The group in Paris forms part of the firm's global transfer pricing team which has offices in a number of major business centres around the world.