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  • Paris managing partner Emmanuel Galliard and Niels Dejean: Dejean wanted a global firm US firm Shearman & Sterling has continued the expansion of its international tax team by hiring its fifth lateral partner in the past year.
  • Carlyle Group sets up $600 million venture capital fund
  • In December 2001, the Norwegian government introduced new regulations that mean that small and medium-sized companies can benefit from a NKr1.6 million ($210,000) research & development (R&D) tax deduction every year. This change takes effect from the 2002 income year onwards.
  • Australia has always had an unenviable reputation as a high-tax regime. While the recent introduction of a goods and services tax (GST) has moved the magnifying glass towards consumption taxes, income tax still remains uncomfortably high and this continues to be a major impediment to Australia's global ambitions.
  • The French Finance Law of 2002 significantly amended section 209II of the French Tax Code (FTC) relating to the transfer of NOLs (net operating losses) in corporate restructuring (mergers, spin-offs, split-offs and contributions of business lines). French tax authorities issued administrative guidelines on this new provision (August 21 2002, 13 D-2-02) in which they notably made comments upon cross-border transactions.
  • The US accounting profession has announced a new standard for detecting fraud in company audits. The Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) made the announcement on October 15 2002. The provisions include increased emphasis on professional scepticism, discussions with management about the risk of fraud, unpredictable audit tests and testing for management override of controls on audits.
  • Many banks and companies are now engaged in debt restructuring negotiations but are unaware of the minefield through which they walk. Heléna Klumpp of Chadbourne & Parke LLP, Washington looks at the tax issues involved and suggests ways to plot a course
  • The Canada Customs and Revenue Agency (CCRA) took the opportunity of the recent annual conference of the Canadian Tax Foundation to release the preliminary results of its review of its position on interest deductibility on income tax.
  • The amended Detailed Rules on the Implementation of the PRC Law on Tax Collection and Administration provides stricter policies for transfer pricing activities in the PRC. Under the new rules, taxpayers are obliged to provide details on the value and fees of transactions between related companies.
  • The IRS has been busy. It is now proposing new regulations that range from requiring tax ID numbers for transfers of real estate to new rules for those holding stock in passive foreign investment companies. By David Benson, Peg O'Connor and Lilo Hester of Ernst & Young