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  • PricewaterhouseCoopers (PwC) was in London last week pitching European investors with its best Latin American ideas
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  • Israel's taxation system, although complex, offers plenty of attractive opportunities to foreign investors. Proposals due to come into force in the new year are likely to maintain this investor-friendly state of affairs. By Alon Kaplan, Tel Aviv
  • While lenient by international standards, Germany's new draft transfer pricing regulations transform the audit process. The aim is to protect the tax base through a 'tax auditor bill of rights', while avoiding unreasonable demands. By Alexander Vögele of KPMG, Frankfurt
  • In a letter to the French Association of Banks, dated September 4 2000, the French tax authorities have indicated that they would grant to French banking head offices certificates of fiscal domicile. The measure aims to permit their foreign branches receiving interest or dividend income from third countries to benefit from the tax treaty concluded between France and the country of origin of the income.
  • New measures designed to maintain the Netherlands' position as a key location for investment activities include changes to tax ruling practice, and codification of the arm's-length principle. Eduard Sporken and Iwan Hoo of PricewaterhouseCoopers, Amsterdam report
  • A court decision overturning German regulations on the deduction of input tax from travel expenses could spell good news for businesses. By Stefan Lutz, Mazars Revision & Treuhandgesellschaft mbH, Frankfurt discusses the implications of the ruling
  • Argentina's government recently announced a new tax plan designed to stimulate economic growth in the country. The key provisions are as follows.
  • An ECJ ruling has brought to an end the dispute between the French tax administration and the business community over VAT on expenses. Roland Delfaud of Mazars & Associés, Paris explains what, in practical terms, the ruling means
  • Substantial inward investment taking place in a sensible and efficient tax system makes Dubai Internet City a serious consideration for any company seeking a suitable location for its e-business hub. Robert Peake of Arthur Andersen, Dubai, explains why