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A key lesson of the global volume recession in 2008 and 2009 is that transfer pricing benchmarking and comparability studies need to be revised to take account of changing economic conditions, explain Seen Meng Chew and Harlow Higinbotham of NERA Economic Consulting

Chris Walsh of Vertex describes a difficult working environment for tax executives, where the pressure from tax authorities to comply with their obligations is intense and the number of changes to rules and rates is hard to keep up with. However, a combination of tax harmonisation and better technology could provide much needed help with the regulatory burden

French groups have more flexibility to decide how to divide the tax burden among its members after two Supreme Court decisions. However, the rulings could also change how M&A take place when it involves entities that have suffered losses, explain Renaud Jouffroy and Jean Sayag of Landwell et Associés

Sometime after key litigation, important questions to do with the net basis of withholding taxes in Europe have still not been resolved, explain Barry Larking and Robert van der Jagt of KPMG Meijburg & Co

by Esther Martin

Andrés Edelstein Ignacio Rodríguez Argentina was actively reviewing two key areas of its tax system at the end of March. One area consists of the draft bill that the Executive Branch sent to the Congress introducing changes to the Tax Criminal Law. The other, although not as broad as some may have wished, relates to a distortive tax that affects the Argentine economy. Tax Criminal Law amendments

By Erin Kelechava

Bryan Bailey Andrew Spiro In delivering its budget on March 4 2010, the Canadian federal government announced a significant liberalisation of Canadian tax laws applicable to non-resident investors in Canadian businesses.

by Jack Grocott

India's Authority for Advance Rulings has held that capital gains arising from the transfer of shares from a Mauritius to an Indian company is not liable to tax.