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During the second half of 1998, a special committee under the auspices of the Department of the Taoiseach was formed to review and recommend amendments to the legislation dealing with securitizations in Ireland. Legislation is already in place for securitization special purpose vehicles (SPVs) certified in the International Financial Services Centre (IFSC) in Dublin and the Finance Act 1999 introduced a new regime for SPVs outside the IFSC. It was felt that the review was necessary due to the increasing complexity of securitization transactions and the difficulty of applying the existing legislation to them.

Ireland enjoys evasion spectacle

A number of recent rulings in India have denied treaty relief to residents of low-tax jurisdictions. Frank D’Souza, Keyur Shah and Jatin Goradia of Arthur Andersen in Mumbai examine the consequences for other double tax agreements signed by India

The doomed US tax cut bill has sparked a wide debate over the future direction of tax policy. One of it’s most striking features is the array of benefits offered to the project finance community. Keith Martin of Chadbourne & Parke in Washington explains what is at stake

The Chinese authorities have announced a crackdown on perceived transfer pricing abuses. Cassie Wong and Spencer Chong of PricewaterhouseCoopers in Hong Kong examine the new policy and advise multinationals on how to avoid a damaging audit

The big five claim that they will soon be in a position to offer the complete tax service, from audit to litigation. But does the reality live up to the hype? Oliver Ralph looks behind the high profile recruitments and bar association debates and asks if tax directors expect one-stop-shopping in the near future

The German government has lost a landmark case concerning the taxation of branches that will have an impact throughout the EU.

Australia’s Ralph Committee has delivered its long-awaited report. Delight over tax cuts has been tempered by other measures. Rosie Murray-West reports

Bringing you the latest news on expected budgets, legislative changes and treaties from around the world

Britain has succeeded in temporarily blocking the EU's latest move towards tax harmonization.