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Howard J Barnet and Dan Pittman of Carter Ledyard & Milburn explain how multinationals can take advantage of the exemption on air and shipping income

Carol Dunahoo, formerly director, International and the US Competent Authority within the large and mid-size business division at the IRS, has moved to Baker & McKenzie in Washington. The move was announced on October 13 2003.

Cynthia Mattson was promoted to division counsel, large and mid-size business, within the IRS. The move leaves the position of deputy open.

Despite the objections of central bank officials, the Portuguese government intends to press ahead with its corporate income tax cut. The rate will be cut from 30% to 25% in 2004.

Philippe Lion, a corporate tax director at PricewaterhouseCoopers in Brussels, will join Baker & McKenzie. Lion will focus on corporate and international tax at the firm from November 1 2003.

The US law firm Skadden, Arps, Slate, Meagher & Flom has hired Hans-Georg Berg from Haarmann, Hemmelrath & Partner to head up its new tax practice in Frankfurt.

On September 9 2003 the Canada Customs and Revenue Agency (CCRA) released Draft Information Circular 71-17R5 - Request for Competent Authority Assistance Under Canada's Income Tax Convention (the Draft). The Draft is considerably more detailed than present Information Circular 71-17R4 and it incorporates important changes. In particular, the Draft outlines details of time limitations and procedures to be followed in requesting assistance from the Canadian competent authority as well as changes in the CCRA's policy relating to access to the competent authority in conjunction with domestic appeals. In addition the Draft sets out the matters that the competent authority will not provide assistance in respect of.

Nirav Shah of KPMG looks at developments relating to the India Mauritius Tax Treaty so far and considers the way forward

Dave Rutges and Eduard Sporken of KPMG give an inside view on when finance companies should seek an advance pricing agreement in the Netherlands

Time is running out for those wanting to take advantage of Argentina's new research and development tax credits. Daniel Rybnik explains how the new system works