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Elena Kostovska Lorena Kurti In the last 3 months of 2010, a number of changes were introduced to the Albanian income tax law, most of them already effective as of the beginning of 2011.

Paul Mulvihill, Fred O’Riordan and Steven Wrappe of Ernst & Young discuss the recently issued guidance on the arbitration process in the fifth protocol to the US-Canada tax convention and discover that taxpayers will benefit from greater confidence and certainty from the changes.

Latin America's taxpayers and advisers rarely hesitate to point out the flaws of their tax administrations. Liz Bearese speaks with top officials at revenue services in Colombia, Brazil, Chile, Mexico, Peru and Uruguay to hear the side of the story from those who have the power to give the final word and who are shaping the future of the region's tax systems.

Jock McCormack and Anshu Maharaj of DLA Phillips Fox discuss recent developments in Australia that will impact managed investment funds, controlled foreign companies, foreign accumulation funds, collective investment vehicles, trusts and the disclosure of uncertain tax positions.

The tax authorities in the US have designed regulations to encourage employees to come forward with information about a corporation’s aggressive tax planning schemes, with promises of hefty rewards for tips that leads to the recovery of money. Erin Kelechava finds that these regulations and other new IRS initiatives, such as Schedule UTP, may complicate matters for corporate tax departments by requiring that they increase transparency, institute internal controls, and scrutinise their tax positions.

Jose Miguel Barragan joined the tax practice of Jones Day in Mexico City on February 1 2011.

Paul DiSangro rejoined Mayer Brown's tax controversy practice in Palo Alto, California on March 7.

Watson, Farley & Williams has announced the appointment of Luis Soto as a partner. He will be based in the international law firm's Madrid office.

Thomas Henry has joined PwC's global incentives practice in New York as a tax partner.

Mats Anderson became counsel and head of Linklaters's tax practice in Stockholm on March 1.