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KPMG is the global network of professional services firms, whose aim is to turn understanding of information, industries and business trends into value. With more than 100,000 people worldwide, KPMG member firms provide assurance, tax and legal, and financial advisory services from more than 750 cities in 152 countries.

Ernst & Young provides innovative tax planning and customized business solutions for companies operating in the Asia-Pacific region and throughout the world.

New Zealand firm Chapman Tripp has lured a KPMG tax partner to head its Auckland tax practice. Craig Elliffe joined the firm in early April after leaving KPMG at the end of March. Chapman Tripp approached Elliffe and he made the decision to join in February. According to Elliffe, the decision to move was prompted by the fall-out of the Enron scandal on the work of tax advisers in big four firms. He explained: ?I was very happy at KPMG so there was no sense of dissatisfaction. However, I was concerned about the effect of Andersen's fall-out on the accounting profession and the trend towards independent advice.

Cleary Gottlieb Steen & Hamilton is the latest US firm to boost its UK tax group by poaching from a magic circle firm with the hire of a senior partner from Linklaters. Nikhil Mehta, who specializes in structured finance and contentious tax work as well as M&A, will be joining the firm on July 1 this year. Cleary Gottlieb approached him several months ago and his recruitment was decided in a partners' meeting during the first week of May.

Mark Green and Alan Kenworthy have left Ernst & Young and joined Australian law firm Minter Ellison as partners. Green specializes in tax and related structuring issues, and has been extensively involved in the energy and infrastructure sectors.

In 1999, Congress directed the Internal Revenue Service (IRS) to conduct a study of compliance with the documentation requirements of Internal Revenue Code (IRC) section 6662. The IRS recently released a report detailing its findings.

The analysis and treatment of permanent establishment issues inevitably vary between taxing jurisdictions. Todd M Landau, Harry Doornbosch and Nicasio del Castillo, PricewaterhouseCoopers, New York, look at the international aspects

Share option schemes in Russia do not attract favourable tax treatment. Multinationals implementing them do so in a way that minimizes tax costs and non-tax risks for both employer and employees. By Victor Matchekhin, Linklaters, Moscow

Globalization and the emergence of the transnational enterprise are bringing about sweeping changes in the relationships between sovereign states and taxpayers. Piergiorgio Valente of Studio Legale Tributario, Milan, explains