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  • Maria Eugenia Palombo of Klegal reviews the key transfer pricing cases in Italy and reveals the implications of the decisions
  • Dr Jürgen Hartmann of CMS Hasche Sigle reveals the implications of new rules on the reduction of tax benefits and the exemption provisions
  • ECOFIN, the group of finance ministers of EU member states, agreed upon a tax package on June 3 2003 covering cross-border interest and royalty payments and a political commitment to phase out harmful tax practices. The package has three parts:
  • By Bradley Phillips, Derek Hill and Emma Nendick, Herbert Smith, London
  • By Derek Alty, Jay Niederhoffer and Andrew McBride, Deloitte & Touche, Vancouver and Toronto
  • By Stanley Wiseberg and Michele Zinn, KPMG, McClean, VA and Baltimore, MD
  • By Carlos Gradwohl, PricewaterhouseCoopers, New York and Mexico, Jesus Chan, PricewaterhouseCoopers, Mexico and Marc Schwartz, PricewaterhouseCoopers, Miami
  • Gianni, Origoni, Grippo & Partners
  • By Dr Dietgard Klingberg, Marius Möller and Dr Frank Schmidt, PricewaterhouseCoopers, Frankfurt and Stuttgart
  • By Chris E de Jong and Jean Pierre Viergever, Deloitte & Touche, Rotterdam