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Squire Patton Boggs has appointed Micah Green as chairman of its financial services and tax practice.

Devising appropriate rules for the taxation of the digital economy is one of the most awkward challenges governments have set for themselves in the BEPS project, especially when defining the digital economy is an issue in itself. Aaran Fronda looks at the possible outcomes of the discussion.

One of the most contentious issues being considered as part of the OECD’s base erosion and profit shifting (BEPS) project is the notion of country-by-country reporting (CbCR) of multinational companies' tax information. Frank Schoeneborn, head of group operational transfer pricing in the finance and accounting division at Merck Group in Germany, steps forward in time to take a hypothetical look at the reporting standard five years after implementation.

The OECD’s base erosion and profit shifting (BEPS) project has been a bone of contention in the transfer pricing arena ever since its inception, with concerns from taxpayers piling up despite constant efforts at reassurance. Sophie Harding discusses taxpayers’ most burning concerns and explores whether the OECD’s BEPS proposals are actually feasible.

Mismatches create opportunities. This is true in any scenario, whether it is the opportunity for a fleet-footed and nimble winger to gain an advantage by exposing the bulky, flat-footed front-row rugby forward who has temporarily become his opposite man, or whether it is in the (equally ruck-filled) field of tax planning. Matthew Gilleard looks at where the OECD is drawing the line when it comes to activity that takes advantage of tax law mismatches in an intended or acceptable manner, and that which is not.

Daniel Rosen has joined Baker & McKenzie's global tax practice as a partner specialising in controversy and litigation.

This week, Tony Abbott’s government will lead the charge in the Australian Senate to repeal the controversial carbon pricing mechanism, which imposed an annual A$100 million ($94 million) cost on Qantas alone. Big business welcomes the move, but environmental groups fear it will leave Australia without an effective policy to deal with climate change.

John Gimigliano KPMG has appointed John Gimigliano as principal in charge of the Federal Legislative and Regulatory Services group, which is part of the firm's Washington National Tax practice. He succeeds Hank Gutman. Gutman remains with the firm, but is taking up other responsibilities. Gimigliano has previously held roles including senior tax counsel for the US House of Representatives' Ways and Means Committee and staff director for the House Subcommittee on Select Revenue Measures.

Robert Jacobson Robert Jacobson's practice covers a wide range of tax matters, particularly the effects of federal income tax structuring on partnerships, corporations and individuals in complex domestic and international business transactions. He is an experienced M&A, reorganisations and capital markets tax lawyer.

Vitor Gaspar took up his position as director of the IMF's fiscal affairs department in early June. The appointment of the former Portuguese finance minister was announced by Christine Lagarde, the Fund's managing director, in February.