November 2006

Main

Cover story: Opportunity missed for US reform

Advisers take exception after OECD initiates controversial review

New rules on indirect partial liquidation and transposition

ECJ returns Cadbury Schweppes to UK courts

IRS kills the Killer B transaction

Sound Swiss organization on Phonak deal

Who's worked on the biggest deals

Mergers let tax firms offer more

Grant Thornton reshuffle bids to promote the practice to a wider audience

Editorial

A preference for inaction?

Shaking up the system

South Africa makes step forward with binding rulings

Italian surprise and German disappointment at European Court

Global Tax Policy Roundtable: Agenda for cross-border change

The explosion of tax risk

Court demands CFC rules rethink

What royalty means in shipping

Transfer pricing elite gather in London

Tax haven law blocks progress

Reits take shape in draft law

Americas Awards

Montevideo Treaty invalid for tax purposes

Withholding tax and non-resident contractors

Treaty with South Africa comes into force

European Court opposes UK's CFC rules in Cadbury Schweppes

Decree on transfer of functions expected

What to know about the calculation of indirect foreign tax credits

Changes in Luxembourg legislation create new opportunities

New Mexico-Canada tax treaty

2007 Tax Package unveiled on Budget Day

Tax reform settles in

Understanding the holding regime

Draft Revenue Laws Amendment Bill published

Proposed tax reforms

Why the Spain-Switzerland treaty is changing

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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