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Marks & Spencer's former deputy head of tax, Philip Martin, explains the ramifications if the European Court of Justice sides with the retailer over group relief

The US President's Advisory Panel on Federal Tax Reform has its own website at www.taxreformpanel.gov.

Ernst Bunders joined the Isle of Man Treasury as a senior treasury adviser on February 1 2005. He previously worked for the Netherlands government and is an experienced negotiator of tax treaties and agreements.

The UK Treasury has published details of a measure to ensure that researchers are not faced with an income tax and national insurance charge arising on an increase in the value of their shares in a university "spin-out" company due to the transfer of intellectual property.

Christopher Sanger, a former tax director at Deloitte, has joined Ernst & Young in the UK to spearhead the firm's new initiative to work closer with the UK government on tax policy. Sanger held a similar position at Deloitte before deciding to move to Ernst & Young's London office.

Russell Crowe: joked about wanting to know whether he had won Rick Rosas, a tax partner with PricewaterhouseCoopers in Los Angeles was one of only three people that knew the winners of the Academy Awards before they were announced during the ceremony on February 27 2005.

Guidance on the one-time repatriation rules released Alston & Bird

The UK's controlled foreign companies (CFC) rules operate to impose a tax charge upon UK-resident companies in respect of undistributed profits of certain controlled foreign companies in which they have an interest. A company will be a controlled foreign company if it is tax resident outside the UK in a country with a lower level of tax and is controlled by UK residents.

Oman became one of the first countries in the Gulf region to benefit from a ruling from the Supreme Court on the scope of income liable to tax.

The Netherlands has extensive legislation providing non-deductibility of intra-group interest on debts resulting from intra-group transactions. In addition, deduction of interest payments may also be denied on the basis of a general anti-abuse doctrine, known as fraus legis. Under this doctrine, interest deductions are denied if the conclusive reason for the transaction in the course of which the debt is incurred has been the avoidance of tax provided always that the desired tax treatment should be in conflict with the purport of the law.