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Tax commanded the headlines in 2010 as governments sought to enforce rules more strictly in an attempt to get to grips with budget deficits and the issue of the ethics of tax avoidance became mainstream. International Tax Review looks forward and highlights what taxpayers need to be aware of during 2011.

Antonio Carlos Marchetti Guzman has joined Mattos Filho Veiga Filho Marrey Jr e Quiroga as a partner in the firm's Sao Paulo tax office. Guzman has a wealth of experience as a tax adviser for national and international companies relating to interpretation of legislation, as well as assisting foreign clients with investments abroad.

Reed Smith have appointed Caspar Fox as a tax lawyer in London. Fox joins from Eversheds, having held the position of head of corporate tax whilst there. He has wide-ranging experience in corporate and finance transactions, but his particular focus lies in M&A, private equity and financial services work.

Heidi Chambers has joined BDO in Chicago as a tax director. Before joining her new firm, Chambers worked for 13 years at KPMG advising on accounting issues for US income tax and SEC filings for non-North American SEC registrants. She also provided tax compliance and consulting services, and tax provision audit support.

Deloitte has a new head of its UK tax practice. Andrew Hodge has become the managing partner, succeeding David Sproul, who becomes chief executive and senior partner of Deloitte in the UK in June 2011. Hodge is the head of the firm's UK and EMEA global employer services businesses.

Developing transfer pricing policies for IP migration requires a patient, diligent and thorough approach, believe Keith Reams, Mark Nehoray and Emily Dickert of Deloitte.

A monthly commentary on the notable facts, figures and goings-on in the tax world. Suitable items should be sent to taxrelief@euromoneyplc.com

Sean Foley Landon McGrew The US Treasury Department and IRS recently issued the first round of guidance relating to the application of the newly-enacted section 909 (IRS Notice 2010-92). As we discussed in October 2010, President Obama signs new international tax provisions into law, new code section 909 generally provides that if a foreign tax credit splitting event occurs, the US taxpayer is prevented from claiming foreign tax credits for foreign taxes paid or accrued until the related foreign income is repatriated to the US or the taxes and related income are in the same foreign corporation.

Edward Tanenbaum Tola Ozim Enacted on March 18, 2010, as part of the HIRE Act, the Foreign Account Tax Compliance Act (FATCA) provisions require reporting of US persons who hold accounts in foreign financial institutions or who own certain interests in foreign entities.

Vladimir Kotenko The first Ukrainian codified tax statute took effect on January 1 2011. The Tax Code represents one of the most ambitious and controversial legislative initiatives of 2010. Though it underwent substantial transformation during the last six months, it remains far from being the document that the businesses desired.