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  • Elizabeth Burnie, Marvin Michelman and Temple Jorden examine global trends in tax compliance and look at the attitudes of revenue authorities towards tax evasion
  • By Chris E De Jong, Deloitte & Touche, Rotterdam - Amsterdam
  • By Ryuichi Tajima, Deloitte Touche Tohmatsu, Tokyo
  • By Derek Alty, Deloitte & Touche, Toronto
  • 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 Douglas B Schreier, Deloitte & Touche, Los Angeles
  • By Henri Torrione, Jean-Blaise Eckert and Heini Rüdishüli, Lenz and Staehelin, Geneva
  • By Pat Cullen and Joan O'Connor, Deloitte & Touche, Dublin