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Gavan Ryle and Barbara Dooley of PwC reflect on the impact of the new Irish transfer pricing rules, examine what the new rules really mean for taxpayers and look at the approaches adopted by multinationals as they prepare for the rules coming into force.

It is 12 months since Brazil introduced a new financial transactions tax. André Gomes de Oliveira and Francis Lisboa Moreira of Castro, Barros, Sobral & Gomes explain how initial outflows of capital have subsided and how the new tax is bringing in increasing levels of revenue to the country.

Taxpayers and advisers came out on the night of September 29 for International Tax Review's fifth annual Americas Awards at the Waldorf-Astoria hotel in New York.

Last month President Barack Obama continued his push for corporate tax cuts. Erin Kelechava discusses the plans and discovers that a number of tax loopholes will be closed to fund the cuts.

Just like their global counterparts, Russian taxpayers are discovering that they are undertaking more and more debt restructuring. But as Ruslan Vasutin of DLA Piper explains, the Russian government is offering a number of ways to successfully undertake this essential business task.

As the financial crisis takes its toll on countries in Europe, North America and Asia and with aid budgets under pressure, attention has turned to tax as a means of financing development in poor countries. Do tax directors have a part to play in this? And is there a business case for helping poor countries raise tax revenue? David McNair of Christian Aid of the UK looks at the debate.

The UK government has been at pains to introduce business-friendly tax policies, but companies are still relocating to Switzerland and other tax havens. Salman Shaheen finds out why this is and what more the government can do.

Ireland has extended its withholding tax exemption on royalty payments after extensive consultation with industry. It is a further step toward making Ireland an attractive jurisdiction for multinational investment. Sophie Ashley finds out why.

As International Tax Review celebrates its 21st birthday in November 2010, Erin Kelechava takes the opportunity to look back at a selection of the notable events in tax since 1989.

The tax landscape has changed dramatically in the 21 years International Tax Review has been published. Two of the contributors to the first issue highlight the impact the European Court of Justice has made.