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  • Centralizing business operations is increasingly part of a global business plan but ensuring corporate groups optimize the benefits requires careful planning. PricewaterhouseCoopers transfer pricing experts, Stuart Edwards and Lyndon James, examine the key tax and business planning issues to keep an eye on
  • PricewaterhouseCoopers international tax specialists, Peter Collins and Peter Le Huray, report on the emerging issues in Australia’s thin-capitalization regime including the potential impact of according changes as well as the application of general anti-avoidance rules
  • PricewaterhouseCoopers international tax experts, Tony Clemens and Ian Farmer, identify the opportunities and the pitfalls
  • The Australian tax and business landscape is a constantly evolving one. Indeed, over the past three years, we have seen the greatest change to taxation in Australia's history
  • David Evans, Robert Hodges and Ben Kiekebeld of Ernst & Young analyze the case and what it means for cross-border loss relief across Europe
  • In the June 2003 issue of International Tax Review, as part of the European survey of leading tax advisers, on page 19, PricewaterhouseCoopers, overall winners in the Swiss table of results, appeared as "Landwell (PricewaterhouseCoopers)" and "Landwell" whereas the they should have been listed as "PricewaterhouseCoopers". We apologise for this error.
  • On June 10 2003 the governments of the US and Japan agreed on a Treaty to eliminate taxes on some transactions between the two countries. The Treaty ends withholding taxes imposed on certain dividends, interest payments and royalties. The agreement will replace the existing Treaty, which has been in place for nearly 30 years and subjects companies to double international taxation. The two governments expect to sign the treaty in July 2003 prior to formal ratification.
  • The official protocol of March 12 2002 amending the Swiss-German Double-Tax Treaty entered into force on March 24 2003. The following changes apply.
  • Dick Kocak, former chief of the excise tax branch at the IRS, has moved to KPMG to lead their excise tax practice in Washington. Ruth Hoffman, a former senior technician in the same office at the IRS, followed Kocak to KPMG. Between them they were responsible for the IRS's published guidance on excise taxes and have nearly 45 years of IRS experience.
  • Stéphane Chaouat, a former partner at Cleary, Gottlieb, Steen & Hamilton, has joined the tax practice of Weil, Gotshal & Manges in Paris. Jean-Charles Béroard will join him as senior associate after leaving Jones Day.