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  • The closure of Belgium’s first public securitization involving the sale of physical assets is dependent on a tax ruling that will confirm whether the deal can go ahead
  • Germany's Finance Ministry has drafted a bill detailing ways for the country's authorities to combat sales-tax evasion, according to local reports.
  • South Korea is to scrap capital gains tax on investment funds that invest over 30% of their assets in high yield bonds
  • 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
  • 2-5 years pqe Kick start your career in this dynamic London practice. Acting for old and new money on a range of trusts and tax matters you will need strong client skills. London and UK regional applicants are welcome in this unstuffy and highly rated department. (to £75,000) Ref:LM10434.Z Contact: Simone Templeton, Garfield Robbins
  • 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
  • Future pension provision for an ageing population is a key consideration of this millennium. The European Commission is attempting to resolve the issue, but its inevitable failure to align the conflicting interests of EU member states has led it to rely on the ECJ, rather than directives, to force the pace of change. By Travis J Barker, PricewaterhouseCoopers, London
  • Orrick, Herrington & Sutcliffe is strengthening its structured finance-related tax capabilities in New York, following a senior scalp from Baker & McKenzie
  • Globalization and changes in the economy are creating new opportunities for advisers and corporations in North America as long-term planning needs are reassessed. By Georgina Stanley
  • 1-3 years Superb opportunity to be part of a real growth area of this US firm. Top 10 firm background and good academics are required, as well as the desire to assist in practice building. An excellent platform for an ambitious tax lawyer. NY rates. (to £100,000 + bonus) Ref LM12731.J Contact: Simone Templeton, Garfield Robbins