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Luca Dezzani of Dewey Ballantine discusses the issues a taxpayer must take into account when using an acquisition structure in a leveraged buy-out in Italy

Andrés Edelstein, Gustavo Wunder and Eduardo Gil Roca of PricewaterhouseCoopers discuss the standard tax litigation procedure at federal level in Argentina and cover other related aspects that should be borne in mind by taxpayers embarked on this type of proceedings

Fernando Goyco-Covas of Adsuar Muñiz Goyco & Besosa reveals the island's tax benefits, particularly for those serving the US market, as well as exit strategies

The Dutch APA team has granted the first royalty advance pricing agreement. Dave Rutges, Eduard Sporken and Jaap Reyneveld of KPMG Meijburg & Co describe how this development helps smaller financial services companies

The major attraction for the development of special economic zones and units within a zone in India is the direct and indirect tax relief available, reveal Jairaj Purandare, Prashant Deshpande and Kanwal Gupta of PricewaterhouseCoopers

Type of deal Valuer Acquirer Target Adviser to acquirer (tax) Adviser to target (tax) M&A Undisclosed Landsbanki Kepler Equities S.A. (Lightyear Capital - controlling shareholders) Allen & Overy, Patrice Couturier, UK Simpson Thacher and Bartlett (For Lightyear Capital) M&A €440 million One Equity Partners Vacuumschmelze GmbH & Co. KG Allen & Overy, Volker Balda, Holger Erwin, Tobias Ackert, Germany M&A Undisclosed DIS Deutscher Industrie Service AG acquired 60% of CST Group CST Group PricewaterhouseCoopers Laudien & von Nottbeck and Dr. Wennekers und Partner M&A £80 million Apeejay International Tea Limited Premier Foods, Typhoo, London Fruit & Herb, Lift Berwin Leighton Paisner, Richard Harbot, London, BDO, David Beck Weil Gotshall & Manges, Sarah Priestley and Jane Scobie, UK M&A €1.3 billion Tele2 / Apax Partners Versatel Telecom International NV PricewaterhouseCoopers, Netherlands, Hans Seeling, Marius Möller, Machiel Visser Versatel In-house Tax department M&A €440 million Kuehne + Nagel International AG ACR Logistics Clifford Chance, Douglas French and Shimaela Anwar, London Baker & McKenzie M&A Undisclosed NextiraOne GFI Informatics Limited from GFI Informatique S.A. of France Jones Day, Lisa Anderson, UK Eversheds, Janet Jones, UK M&A £478 million SABMiller Backus of Peru Lovells, Daniel Friel, UK In-house M&A $1.3 billion Eniro Findexa Bird & Bird Cleary Gottlieb, Steen & Hamilton M&A €840 million EnBW Energie Baden-Wurttemberg EVN AG EnBW in-house, Ingo Voigt, Germany Cerha Hempel Spiegelfeld Hlawati, Albert Birkner, Clemens Hasenauer, Germany Ernst & Young Type of deal Value Issuer Lead managers Adviser to Issuer Adviser to lead managers Bond Issue £2.26 billion HBOS's master trust Mound Financing Citigroup, Deutsche Bank and Lehman Brothers Allen & Overy, Mark Brailsford, Amrit De Hal, Steffan Adfeld, UK, Arnold & Porter, Michael Rufkahr, Joy Taylor, US Herbert Smith, Howard Murray, Robert Young, UK Financing €455.2 million Regasificadora del Noroeste, S.A BBVA and Caixa Galicia Uría Menéndez. Juan I. González (partner) and Cristina Navarro (associate Lovells. Madrid IPO €1 billion Telnet P Morgan Securities Ltd., KBC Securities NV/SA , Lehman Brothers International (Europe), Merrill Lynch International, Goldman Sachs International, Dexia Bank NV/SA, Petercam NV/SA and Fortis Bank NV/S Cleary Gottlieb, Frederieke Compernolle, Belgium Allen & Overy, Patrick Smet, Belgium

South Africa has comprehensive controlled-foreign-company (CFC) rules. An important exemption is the business-establishment exemption, whereby provided there is a real and substantial, qualifying business establishment suitably equipped and staffed by appropriate management and employees, essentially deriving active business profits, the profits will not be taxable in the South African resident shareholder's hands.

Transfer Pricing Associates and the Ballentine Barbera Group, both transfer-pricing-specialists with a rapidly-expanding international network, have opened offices in Australia.

Delegates from around the world debated the latest issues in transfer pricing, including intangibles and allocation of profits, at International Tax Review's fifth annual Global Transfer Pricing Forum in Barcelona at the end of September

Agreements on exchange of information, transfer pricing, and commitments to a double taxation treaty, feature in the deal that the Isle of Man has struck with the Netherlands. The agreement is the first of a number of similar packages the Isle of Man expects to conclude in the next six months.