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By Ryuichi Tajima, Deloitte Touche Tohmatsu, Tokyo

By Pat Cullen and Joan O'Connor, Deloitte & Touche, Dublin

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

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

Belgian companies wishing to motivate their employees through participation schemes now have the backing of the new Participation Law to facilitate their efforts. By Marc De Munter, Freshfields Bruckhaus Deringer, Brussels

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

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