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  • By Douglas B Schreier, Deloitte & Touche, Los Angeles
  • By Derek Alty, Deloitte & Touche, Toronto
  • Deloitte & Touche is delighted to be able to sponsor once again International Tax Review's Financial Services Guide.
  • By Manuel Solano, Terri Grosselin, and Mario Prats, PricewaterhouseCoopers, Mexico City and New York
  • In the first in a new quarterly series looking at global transfer pricing developments, the following article tracks recent changes in Europe, Asia-Pacific, Latin America, North America and Africa. By Bill Dodge and Giovanni DiCenso, Deloitte & Touche, Washington, DC
  • New Japanese tax rules permit business reorganizations to be achieved tax-free, provided certain detailed requirements are met. By Gary Peterson and Al Zencak, PricewaterhouseCoopers, Tokyo
  • Core competency and outsourcing are hot issues. The following article looks at why handing over non-core activities to the specialists can result in huge benefits for multinationals. By Sharon Cunningham
  • The growth in global e-commerce is giving tax authorities and taxpayers the world over some major issues to contend with. This article looks at the Indian response to the challenge. By Ajay Mehra and Rakesh Jariwal, Arthur Andersen, India
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  • Ned Maguire, an international tax partner with Deloitte & Touche in Washington DC, has been selected to serve for two years as a member of the government/industry technical advisory group (TAG) to the Committee on Fiscal Affairs of the OECD on the taxation of electronic commerce. The OECD Committee has been responsible for formulating and updating the OECD Model Income Tax Convention, and authoritative technical reports on transfer pricing and other international tax issues.