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  • By James Tobin, Ernst & Young’s global director of international tax services
  • Thin-capitalization rules, arguably, no longer apply within the EU. Gareth Green and Jonathan Levy of Ernst & Young in London consider the consequences
  • The year's survey results of leading advisers show that the break-up of Andersen has significantly altered the tax landscape in Latin America. Sed Crest speaks to tax directors of multinationals operating in the region to uncover the reasons behind their votes
  • From January 2003 several members of both foreign desks will relocate back to their respective countries. According to a spokesperson there will be no redundancies and none of the other foreign desks, which include a US desk, will be similarly affected.
  • Classifying foreign entities for tax purposes in Germany can be a mystery, particularly for hybrids like US LLCs and foreign companies with place of management in Germany. Harald Herrmann of Clifford Chance Pünder uncovers a case that reduces the complexity
  • Sociedade de Avogados
  • Ben G. Anderson
  • A recent field service advice memorandum (FSA) may reveal current IRS thinking on when and how the performance of services can result in the creation of a valuable intangible.
  • The UK tax consultancy has hired Bernard Sweet as director of corporate tax from Deloitte & Touche. Sweet was director of the financial services tax practice at Deloitte & Touche for three years. His work advisory includes life and general insurance companies, unit trusts, asset management and brokers.
  • Gesina van de Wetering will join Norton Rose in Amsterdam in January 2003 from De Brauw Blackstone Westbroek specializing in EU tax law as well as corporate income tax in relation to structured finance, capital markets, private equity, funds and M&A. Her clients include banks and Italian utility company Enel and she expects that several of them will follow her to Norton Rose.