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If companies think ahead there are tax benefits in moving employees to Switzerland, believes Peter Vogt of Tax Partner

Transfer pricing controversy and other developments. By Oliver Wehnert, Ernst & Young, Düsseldorf

Changes to federal and cantonal rules are aimed at maintaining Switzerland's appeal as a business location, explain Dieter Weber and Stephan Pfenninger of Tax Partner

Diane Hay left HM Revenue & Customs in mid-December 2008 after more than 30 in the UK years working in high profile tax and business roles, including 15 years in international tax. As former deputy director, CT & VAT and head of the Transfer Pricing Group, Hay tells Catherine Snowdon about some of the main difficulties she tackled while at the revenue authority, offers taxpayers an insight into how transfer pricing cases are selected and talks about the future of transfer pricing

Switzerland's federal tax system ensures that officials and lawmakers are aware of the importance of tax rules that are in the interests of taxpayers while, at the same time, maintaining a healthy fiscal position.

David Cuéllar Blas Montemayor On August 14 2009, a tax treaty was signed between Mexico and Uruguay. The treaty will be valid 30 days from the last exchange of the instruments of ratification and in force from January 1 of the subsequent year.

The ambitious Priority Guidance Plan, issued by the US Treasury Department's Office of Tax Policy and the Internal Revenue Service (IRS) on November 24, includes 315 items on which the IRS will issue final regulations, proposed regulations, or guidance between July 2009 and June 2010

Peter Dachs During the 2008 budget speech, the Finance Minister announced that secondary tax on companies (STC) will be replaced by dividends tax (DT). The purpose of the proposed change is to align the system of taxing distributions by companies with international practice as the STC regime, which forms part of the South African tax system, is uncommon to the majority of tax systems in other countries.

In the unlikely event that compliance was not on the minds of tax directors at the beginning of 2009, it most certainly is at the end of it. More than any other time, the last year has made taxpayers concentrate on getting things right and deflecting the attention of the tax authorities, who are under pressure from governments to raise money quickly.

Vladimir Kotenko The recent accession of Ukraine to the WTO (World Trade Organisation) has inevitably resulted in the uneven customs environment. Evolving and conflicting jurisprudence is exacerbated by the inherent complexities in interpreting and implementing WTO rules concerning royalties and license payments. Combined with a lack of experience in applying WTO valuation standards, there is significant pressure on the customs authorities to meet pre-determined budget targets. Added to the global economic downturn, this is all bad news for importers.