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  • By Ryuichi Tajima, Deloitte Touche Tohmatsu, Tokyo
  • By Pat Cullen and Joan O'Connor, Deloitte & Touche, Dublin
  • By Georg Rosenbach of KPMG, Dusseldorf
  • Eliza Dungworth and Dr Carsten Bödecker discuss the wealth of opportunities arising from the expanding pension provision market
  • The impact of tax reform on insurance products is discussed by Gavin Bateman, Richard Burness, So Yong Kim, Gerd Scholten, Javier Sanchez-Moreno and John Van Ogtrop.
  • Ron Haigh and Steve Labrum discuss issues relating to the OECD’s discussion draft on the attribution of profits to permanent establishments
  • Sarah Cooke, Laurence Rivat, Martin Faarborg and Paul Pacter examine developments in international accounting standards
  • By Stanley C Wiseberg and Michele Zinn, KPMG LLP, Washington
  • Julia Leblan, Wendy Dorman and Pascal Nöel discuss the use of derivatives in the purchase of investment funds
  • Report on the European tax issues associated with funds by Dave Woodman and Jim Rinier