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International Tax Services

90 Park Avenue, New York, NY 10016

Allen & Overy has lost its head of tax in the US to rival Baker & McKenzie. Robert DeJoy has joined the New York office of Baker & McKenzie as a tax partner focusing on international planning, controversy and transaction work. Dejoy was a senior tax partner in the New York office of Arnold & Porter before joining Allen & Overy two years, ago. He has been approached by Baker & McKenzie several times over the last few years, but decided this year that his practice warranted a more extensive international network than available at Allen & Overy. Serious discussions between Dejoy and Baker & McKenzie were underway for three or four months before Dejoy joined the firm.

Until recently, the Mexican income tax law permitted a transfer of shares during the restructuring of companies belonging to the same interest group at a value other than the value that would be used by independent parties in comparable operations. This rule applied as long as the price was not below the tax cost of the shares, and it was necessary to comply with certain requirements and secure approval from the tax authorities prior to carrying out such a restructuring.

Sed Crest speaks to the leading tax advisers in North America at a time when creative tax advice is under increasing threat from the media, lawmakers and the IRS

The Supreme Court agrees to review the Boeing decision, a new information agreement is signed with Netherlands Antilles, and the IRS denies APAs to check-the-box taxpayers. By Hal Hicks, David Benson and Peg O'Conner, Ernst & Young, Washington

655 Fifteenth Street, NW, Suite 900

Two Palo Alto Square

80 Pine Street

Canadian firm Torys has hired two tax partners and an associate from the defunct Andersen for its New York office. Gary Gartner and Jeffrey Scheine have joined the firm as partners while Pamela Petree has joined as an associate; all join from Andersen's New York office. Gartner was previously the head of Andersen's international tax practice in New York with responsibility for the northeast region of the US and Canada. He focuses on US federal income tax law affecting both foreign and domestic taxpayers with particular experience in US-Canada cross-border work. Scheine was previously in the transaction advisory services (M&A) group at Andersen while Petree had been working as an international tax manager at Andersen for five years.