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Brian Jamieson: managing partner of Melbourne office Minter Ellison has lured a former national managing partner and CEO of KPMG Australia to lead its Melbourne office. Brian Jamieson has joined the firm in Melbourne as managing partner of the office.

Maya Bauer-Balmelli: circumstances have changed Swiss firm Pestalozzi Lachenal Patry has expanded its tax practice by hiring a former Andersen partner. Maja Bauer-Balmelli is joining the firm in Zurich on November 1 after more than 17 years at Andersen.

Kim Marie Boylan has joined Latham & Watkins as a partner from the Washington office of Mayer, Brown, Rowe & Maw. Boylan focuses on tax and accounting policy issues as well as general tax litigation work.

Dutch firm NautaDutilh is opening an office in Luxembourg at the beginning of November.

French law firm PDGB has boosted its Paris tax practice with a senior partner hire. Bernard Pigalle joined the firm on October 14 from Landwell, the associated law firm of Pricewaterhouse-Coopers.

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.

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.

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 IRS has issued its final QI audit guidelines. Now the first QI audit is approaching. It will be a landmark for financial institutions and auditors and will test the practicality and efficiency of the QI withholding system. Chip K Collins, KPMG, Washington DC, and Hans-Dieter Wolf, KPMG, Düsseldorf report

Pamela Olson has been sworn-in as US treasury assistant for tax policy. Treasury secretary Paul O'Neill swore-in Olson on September 26 this year. Olson has supervisory responsibility for providing the treasury secretary with policy analysis, advice and recommendations relating to all aspects of domestic and international issues of federal taxation including legislative proposals, regulatory guidance and tax treaties. She will also deal with official estimates of government receipts for the president's budget, fiscal policy decisions and treasury cash management decisions.