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  • Corporate Germany could look very different if the provisions of the proposed Tax Reform Act become law. Jürgen Hartmann, Hans-Peter Niedrig, Axel Schiller, and Ronny Klopfleisch of KPMG, Düsseldorf study the implications
  • New Zealand’s Inland Revenue has just released its latest guidelines for transfer pricing. It is an area where taxpayers need all the help they can get. But some important departures from OECD guidelines mean that they will have to watch their step
  • Non-residents are set to benefit from changes to legislation which grant them exemption from tax on financial income. However, these new rules must be considered in conjunction with a close reading of existing laws. By Stefano Serbini of Freshfields, Milan
  • The US Treasury has announced that it is negotiating a tax treaty with Chile. Though it is unclear how close the two countries are to reaching an agreement, a successful outcome would bring about only the second tax treaty between the US and a South American country.
  • Tax agreements
  • Recent legislation in the Netherlands Antilles aims to alter its image as a tax haven and boost its status as a financial services centre. Dennis Evertsz and Kees-Jan Quirijns of Deloitte Touche Tohmatsu, Curaçao advise investors to reassess their positions
  • More prosperous times for South Africa are reflected in a realistic budget that moves away from the ideological approach of the recent past. IP owners, however, may be in for a nasty shock. Peter Surtees of Deneys Reitz examines the significant changes
  • Reports from Russia indicate that the country’s long-awaited tax code reforms are near completion.
  • The combined group will be headed by RBS chairman Viscount Younger. The bank has said that it intends to cut NatWest's staff numbers by 18,000.
  • US firm McDermott Will & Emery has recruited Tim Sanders, head of tax at UK firm Theodore Goddard, to its London office. Sanders takes his position at the beginning of May and will join Peter Nias, former head of tax at Simmons & Simmons in London, who joined McDermott in November 1998. At Theodore Goddard, tax partner Peter Sayer will replace Sanders.