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  • 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
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  • Garrigues is finalizing an exclusive alliance with Deloitte & Touche, giving the tax group of the independent Spanish law firm access to a worldwide tax network. A partner vote will take place during the first week of June, which is expected to be in support of the referral agreement that would serve around 40% of the firm's 110 partners.