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Clifford Chance has recruited tax partner Thierry Blockerye from Pricewaterhouse-Coopers to establish and head up a tax practice in its Brussels office. Blockerye, who specializes in corporate, M&A and real estate tax law, joined the firm in June, bringing with him a team of assistants. Blockerye has worked at PricewaterhouseCoopers in Brussels since 1988, where he was made a partner in 1996. He has established a reputation in real estate tax in particular, and advises many Belgian and international institutional property investors and developers.

Tax laws on investment funds in some of Europe's most dominant economies could be in breach of European law, preventing the development of a regional market

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.

Two Palo Alto Square

Determining the profits attributable to a PE is poorly explicated in practice. The OECD has drafted a proposal to clarify matters. By Philip R West, Andersen Office of Federal Tax Services, Washington, DC, and Robert Janukowicz and W Anne Jie, Andersen, New York

Foreign investors looking to use the beneficial ownership provisions of Russian tax treaties are up against a tradition of inconsistent application and poorly developed concepts. No guarantees are on offer, and the present round of tax reforms offers little hope for improvement. By Victor Matchekhin, Linklaters, Moscow

Tokumei kumiai arrangements continue to be a versatile planning technique for achieving a wide range of business and tax structuring objectives. This article looks at their use in Japan, and at the increase in tax audit scrutiny of TK arrangements. By Dean A Yoost and Todd Landau, PricewaterhouseCoopers, Tokyo and New York

As the UK’s Labour government is voted in for a second term of office, it is time to review the failures and gains of previous tax incentives, and take some bold steps to ensure future growth. Without some major changes, inward investors will go elsewhere. By Sian Sandeman and Heather Self, Ernst & Young, London

The Study Group on Corporate Income Tax published a report June 11 2001, outlining its recommendations on possible amendments to the corporate tax rules to enhance the competitiveness of the Netherlands as a place to locate companies. The study group was set up after proposed changes to the Dutch tax system (eg application of the participation exemption and the tax treatment of hybrid instruments) were withdrawn so as to examine the Corporate Income Tax Act in a broader perspective.

"Assess first, audit later" programme introduced