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After a long wait, the World Trade Organization (WTO) has backed the EU in its trade dispute with the US, allowing the EU to go ahead with sanctions.

Ruling on a motion to stay collection of tax, the Federal Tax Court (FTC) has affirmed the existence of "serious doubts" as to the compatibility of Germany's codification of the transfer pricing arm's-length principle with the anti-discrimination provisions of article 52 ff (new article 43 ff – freedom of establishment) and article 73b ff (new article 56 ff – free movement of capital) of the EC Treaty. The ruling, dated June 21 2001, accordingly grants the taxpayer a stay of collection pending a judgment on the merits. German procedural law gives taxpayers a right to a stay where "serious doubts" exist as to the legality of the assessed tax.

The Brazilian Federal Supreme Court (STF) has held that the imposition of services tax (ISS) on gross revenues derived from the lease of movable assets is unconstitutional. The decision was handed down on October 11 2000, but was not published in the official gazette until May 25 2001.

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Kazuo Taguchi has left Japan's National Tax Administration (NTA) to join Tokyo Aoyama Aoki Law Office/Baker & McKenzie's International Tax Practice.

The internet has dramatically changed the way in which banking institutions conduct their global business. But what exactly are the tax implications of e-banking? By Steven D Felgran, Ian E Novos and Marcus Collardin, Economic Consulting Services, KPMG LLP, New York

0-2 years pqe A chance to re-train in tax. Opportunity to gain corporate and business tax experience as a key member of a small and friendly team. Significant tax experience not necessary. Candidates from the Big 5 accountancy firms with law degree welcome. (to £53,000) Ref: LM13872. A Contact: Simone Templeton, Garfield Robbins

The Australian Tax Office has signed a tripartite Advance Pricing Arrangement (APA) with its New Zealand counterpart and a large Australian-based multinational, a first between the two countries

Machado, Meyer, Sendacz e Opice has appointed three new tax partners at the Brazilian firm. Ivandro Sanchez (tax planning), and Daniella Zagari Goncalves and Pedro Olivia Marcilio de Sousa (tax litigation) have all been promoted.