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  • Jacques Barrot, the EU's incoming transportation commissioner, has suggested imposing a controversial aviation fuel tax on flights within EU borders. Barrot made his comments on September 29 2004 at his confirmation hearing before members of the European Parliament.
  • Yann de Kergos, a former partner at Ernst & Young, joined the international law firm Coudert Brothers on September 14 2004. Yann de Kergos, who brought two tax attorneys from his team at Ernst & Young, will lead the firm's Paris tax practice.
  • Wasylkowski & Partner, a Deloitte-affiliated law firm in Warsaw, is reported to be abandoning its big four link to merge with the independent Polish firm Wardynski & Partner. The move will happen some time in October, but Wasylkowski & Partner will continue to work informally with Deloitte.
  • Gide Loyrette Nouel, a law firm, has hired a senior French government tax adviser. From 1996 Guillaume Goulard was a senior member of the French Supreme Administrative Court (Conseil d'Etat) where he provided independent legal opinion on fiscal issues.
  • Eric Ryan, a former tax partner at PricewaterhouseCoopers, has moved to Gray Cary Ware & Friedrich, a US law firm. Ryan, who specializes in international tax and transfer pricing for technology companies, made the switch to Gray Cary's Palo Alto office on September 9 2004.
  • Clemens Hasenauer, an Austrian tax lawyer formerly at the top law firm Haarmann Hügel, has joined a rival firm as head of a new tax practice. Cerha Hempel Spiegelfeld Hlawati hired Hasenauer to lead a tax practice that will support the firm's other service lines but will also do tax-lead work from its Vienna office.
  • Independence and scope-of-service issues have helped another European law firm to hire tax practitioners from a big-four firm.
  • James macLachlan: Law firms are getting more tax work John Fairley, a former senior international tax partner at Ernst & Young, has joined Baker & McKenzie, the US global law firm, as a senior consultant in London. Fairley is also a former UK Inland Revenue employee.
  • In July last year a new tax and legal regime for preferred shares and other debt instruments issued by EU credit institutions or by listed companies other than credit institutions (or by their respective subsidiaries) was introduced in Spain by Law 19/2003 on the legal regime applicable to movements of capital and foreign economic transactions and on certain measures to prevent money laundering (see the International Tax Review, February 2004).
  • The future of the UK's tax disclosure regulations could be in jeopardy after the Inland Revenue and The Law Society failed to reach an agreement on the impact of the regulations on tax lawyers that claim legal professional privilege.