Number 4 -2006 contains the following:
 

This in-depth article discusses the reasons for the introduction of the notional interest deduction (NID) and comprehensively analyses the various aspects of this regime. The abolition of the capital duty and the compensating measures necessary to guarantee budgetary neutrality is also addressed in detail.

This article considers business restructurings in the context of the Chinese experience. The Chinese approach to business restructurings has taken tax planning in these areas to the next level by enabling a Chinese-owned enterprise that obtains the requisite approval to effectively invert into a non-Chinese corporation.

In a post-Enron world, many financing transactions have come under intense scrutiny from both regulators and shareholders, with the ensuing business climate concerned with achieving greater transparency and reliability of financial statements. Such transactions include debt restructuring and workouts. The present comparative survey intends to provide a comprehensive overview of the tax consequences of these transactions according to the domestic legislations of several jurisdictions.