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Fabrice Rué and Gregory Tulquois of Cariddi Mee Rué, correspondents at the French Bar with DLA Piper Rudnick Gray Cary US LLP, explain the impact of the new tax treaty on the relocation of executives to France

Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends

Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions

Stephen Edge, Slaughter and May, gives us the City reaction to the PBR

John Whiting, tax partner at PricewaterhouseCoopers, digs through the layers of the onion that are the employee-related measures of the Pre-Budget Report

Ernst & Young provide us with a summary of the Chancellor's proposals

Eric Williams, tax partner and Gary Ashford, senior tax manager at Grant Thornton UK LLP examine investigations into Employment Benefit Trusts

Mike Evans reviews Tolley's National Insurance Contributions 2004/05, by Jon Golding, LexisNexis author and Peter Arrowsmith, NIC Consultant; LexisNexis Tolley; 801pp; Price £94.95; ISBN: 0754525473

Tony Foreman, tax partner at accountants and business advisors PKF and co-author of the Zurich Tax Handbook, highlights some unusual tax considerations arising from increased global mobility

Frank Deurvorst of Loyens & Loeff highlights some Dutch tax aspects relevant to individuals who move from The Netherlands to the United Kingdom

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