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  • The tax features of securitizing assets through Ireland give the country many advantages in establishing a worldwide reputation for this type of transaction, argue Enda Faughnan and Harry Gleeson of PricewaterhouseCoopers
  • The Irish government and revenue authorities continue to refine the tax regime for finance vehicles. The changes can only help to boost the appeal of the structures, believe Fintan Clancy, Caroline Devlin and Conor Hurley of Arthur Cox
  • John Ryan and Catherine Galvin of Matheson Ormsby Prentice provide an overview of the regime, discuss the types of new business that has been attracted to Ireland and outline some of the issues that have arisen since its inauguration in 2003
  • A new regime for common contractual funds is on the way in 2005. The tax and legal changes are expected to be in place by April, according to Deirdre Power of Deloitte
  • The commissioner of the Internal Revenue Service in the US has warned taxpayers that have not paid their fair share of tax that he and his staff are determined to catch them
  • The fashion among new EU members for a single flat rate for all major taxes gained momentum after Poland’s Finance Ministry proposed a flat 18% rate for corporate tax, value-added tax (VAT) and individual income tax
  • The UK Budget, released last Wednesday, focused on increasing government revenues by clamping down on tax avoidance
  • The cover story of the April issue of International Tax Review uncovers how tax executives doing business in North America have changed the way they receive tax advice as a result of the Sarbanes Oxley Act
  • The US Treasury’s former deputy international tax counsel has moved to private practice after a two-and-a-half-year stint in government
  • Value added tax – Property transactions – Adjustment of the deduction in respect of input tax – Transfer of a capital good in two transactions – 999 year lease – Freehold reversion.