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A new document from the French Customs Authorities explains how they will treat a taxpayer during an inspection. It is a welcome development, believes Therese-Anne Amy of Baker & McKenzie

Commenting on behalf of the Tax Council Policy Institute, Tobin Treichel and Elizabeth Coffin of United Technologies Corporation believe that US business tax reform must give US enterprises a balanced opportunity to compete effectively around the world

Dirk Van Stappen On February 12 2009 the Court of Justice of the European Communities (CJEC) ruled in the Cobelfret case that the Belgian regime of the dividends received deduction (DRD) does not implement the parent-subsidiary directive correctly.

Given the economic recession and in trying to mitigate the impact in the Chilean market, the government approved a bill – law 20.326 - in January 2009 which inclufded some tax incentives. The bill proposes a transitory elimination of stamp tax, a temporary reduction of provisional monthly prepayment (PMP) rate, a regime to promote employee training and an advanced refund of the surtax.

Gerry Thornton Lynn Cramer Ireland has recently signed a double tax treaty with the Republic of Moldova. The treaty substan-tially follows the OECD model convention in dealing with issues such as residence, permanent establishment and exchange of information. In general, the treaty applies to Irish income tax, corporation tax and capital gains tax and Moldovan income tax.

Ron Richler Edward Miller The fifth protocol to the Canada-US income tax convention introduced rules relating to hybrid entities. One of the new rules will apply to payments made by Canadian unlimited liability companies (ULCs) effective January 1 2010.

Interpretation of the new regulations. By Steven Tseng, Cheng Chi and Irene Yan, all from KPMG in China

Comparisons within and across the ASPAC region. By Steven Tseng, Yasuhiko Otani, and Hiroyuki Takahashi, all from KPMG in China, Sherry Chang, and Karl Chan, both from KPMG in Taiwan

Application of a limited regulatory framework. By Kari Pahlman, Nathan Richards and Justin Kyte, all from KPMG in China

Ripple effects from around the world come to India. By Rakesh Alshi, V.Subramaniam and Devesh Doshi, Deloitte Haskins & Sells, India