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  • Citing Sarbanes-Oxley difficulties, tax partner Philip McCarty has left PricewaterhouseCoopers to rejoin international law firm McDermott Will & Emery (MWE) in Washington, DC, where he worked until 2001.
  • Toronto, where Rand and Thomson will work for Stikeman Elliott The increasing aggression of the Canadian tax authorities has led to higher-value disputes and prompted two tax litigation specialists to leave their boutique firm to rejoin Stikeman Elliott, one of the country's largest law firms.
  • On October 19 2004 the Swiss Federal Tax Administration published a draft of the guidelines of the agreement between the European Union and Switzerland regarding taxation of savings income in the form of interest payments (commonly known as the Savings Directive).
  • Liechtenstein, Monaco and San Marino signed savings tax agreements with the EU in Brussels on December 7 2004 . The three countries are the last of the five non-EU states whose participation is required, according to the terms of the EU Savings Tax Directive.
  • The German tax authorities have cleared Haarmann Hemmelrath, a German law firm, of any wrongdoing in a potentially harmful negligence claim relating to the tax work it did for one of its clients.
  • Hermann Eber-Huber, a former tax partner at Linklaters, has left the multinational law firm to join the Frankfurt-based finance boutique Smeets Haas Wolff. Eber-Huber specializes in tax consultancy, M&A and the taxation of real estate.
  • Duncan Baxter, a former senior tax partner with Deloitte in Melbourne, has moved to Blake Dawson Waldron (BDW), a law firm, to lead their direct tax practice. Specializing in corporate and international tax, Baxter will focus on M&A, divestments and restructures. BDW announced the move on December 2 2004.
  • Pierre-Yves Bourtourault: VAT in the EU is still highly complex The French tax practice of Landwell, the PricewaterhouseCoopers-affiliated law firm, has lost a high profile value-added tax (VAT) partner to Baker & McKenzie. Thierry Vialaneix specializes in VAT advice for manufacturing, distribution, tourism, finance and media companies. He joined Baker & McKenzie's Paris office in November 2004.
  • The US tax system benefits from a healthy interchange of tax professionals between the Treasury and the IRS on the one hand and law and accounting firms on the other. Many tax specialists, such as Deborah Harrington, remain in government for three or four years before returning to private practice. Harrington returned to Deloitte on November 19 2004.