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Singapore-based foreign workers that leave their jobs before exercising their stock options will now be treated for tax purposes as if they exercised them when they ceased employment

The Chilean government has announced amendments to its reform package announced on July 18 after admitting that the original package was flawed

With more than 100,000 people collaborating worldwide, operating from more than 750 locations in 152 countries, KPMG is a leading global professional advisory firm. We turn knowledge into value for the benefit of our clients, communities and our people. Our international tax practice reflects this commitment. Through a combination of tax, legal, financial and accounting skills from around the globe, we are able to identify the most comprehensive commercial solutions and opportunities for clients. We know how complex tax matters can be, both at home and, especially, in foreign markets. And that is why we make it our business to stay abreast of national and international tax laws, policies, accounting and commercial principles and international tax treaties. Our tax professionals are experienced industry specialists, well acquainted with the tax rules and business environments specific to their industry. Their professional advice is clear, objective, well-informed and consistent ? no matter where in the world you happen to be. KPMG's international tax support includes designing and implementing tax planning strategies for companies and individuals, transfer pricing, mergers and acquisitions, restructuring, electronic commerce, corporate and individual tax compliance, international executive services, indirect taxes, and state and local taxes.

European Tax Practice

Zurich, Switzerland

José Abascal, 45, 28003 Madrid, Spain

PricewaterhouseCoopers' tax and legal specialists help clients gain business advantage by providing multi-disciplinary and innovative solutions to their complex business issues.

Dr Matthias Bruse (Munich), partner

CMS Bureau Francis Léfèbvre is growing its US tax group and hiring a senior associate from a magic circle firm in Paris. Michel Collet is joining the firm in New York as a local partner on September 3 this year. Collet is joining BFL from Linklaters where has been a senior associate for two years. Collet specialized in mergers and acquisitions as well as structured finance at Linklaters and will continue to do so at BFL where he will work primarily for US and French companies. The main differences between his work at Linklaters and BFL will be the role he will play in developing the international practice at BFL.

The Lovells tax practice comprises 21 tax partners and 30 associates. Lovells provides a comprehensive range of international and domestic business and corporate tax planning services. The firm has its own tax capacity in the offices listed below.