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  • Alberto Terol has joined Deloitte Touche Tohmatsu in Madrid as deputy global managing partner, tax and legal. Terol was previously the area managing partner for western Europe at Andersen and had also been the managing partner of tax, legal and business advisory services at the firm.
  • Mark Middleditch has joined Allen & Overy's London tax practice as a senior associate. Having been in the Norton Rose tax department for six years, he focuses on asset finance tax work including shipping, aviation, securitization and corporate finance.
  • Tom Offerhaus: foreign funds are right to complain The German government has incurred the wrath of foreign fund managers furious at proposed tax reform measures, which they believe discriminate against the fund industry in general in Germany and foreign funds.
  • 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