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  • Significant exemptions from withholding tax were offered to Singapore’s software importers in the recent budget speech. While some legal issues remain unresolved, increased certainty should boost this area. By Kenny Foo, Baker & McKenzie, Singapore
  • When changes to the ‘mixer’ regime were set in progress, UK corporations were left with a narrowing range of planning options. Some possibilities for a Dutch resident mixer are considered here. By Gay Deuchar and Frank van Hulsen, Ernst & Young’s International Tax Services department
  • Partnership Expanding US practice is looking for a senior assistant/partner with M&A and general commercial experience to head it's tax group. The partnership is expanding it's tax capability and as the work is mostly farmed out, a following is not a pre-requisite. (from £160,000) Ref: L1088.N Contact: Emma Adams, Garfield Robbins
  • Partnership Tax practice of popular London firm covering all aspects of corporate taxation, share options schemes, structuring acquisitions, disposals and MBOs, group tax, tax treaties and VAT. The role requires a minimum of 5 years pqe and the requisite partnership skills. (to £170,000) Ref: LW1472.G Contact: Emma Adams, Garfield Robbins
  • Taxation of company profits – Parent companies and subsidiaries – Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states.
  • OECD sanctions against blacklisted tax havens could hinge on the willingness of the US administration to lead the crackdown against harmful practices, according to a leading UK tax partner
  • 4-5 years pqe Unstoppable US practice seeks to expand its tax group. UK tax expertise essential. Knowledge of European/ Scandinavian tax regimes an added bonus. Very profitable firm. Impressive practice. Here to stay. (£mid Atlantic rates) Ref: L8544.A Contact: Emma Adams, Garfield Robbins
  • The Brazilian Federal Revenue Department has issued a regulation that consolidates and modifies the rules on taxation of foreign investments.
  • Over-complexity and over-simplicity are just two of the evils marring the sophistication of tax regimes in many Asian jurisdictions. The following article looks at how variety spices up the business of tax advice in Asia and provides the results of International Tax Review’s survey into Asia’s best advisers. By Sharon Cunningham
  • An increasing number of multinationals are implementing their stock option plans in Germany. There are both benefits for employees and tax consequences for the local German subsidiary. By Hans-Jörg Fischer, Deloitte & Touche, Frankfurt