Contents

4 Editor’s Note 10 News

International, European and USA News 16 Special Features

22 The Interview 27 Investing In...

32 Tax Focus

16. American Express – Dawn of the SuperCFO 18. Bond Dickinson – Black Gold & Independence 20. Perfect Channel – Were Student Loans Sold Short?

24. David Edmonson – Co-Founder of E-Recycling, LLC

28. Cambodia - Grant Thornton 29. Gibraltar - KPMG

34. Corporate Tax Reform in Portugal 36. International Tax Changes in Ireland 38. Taxation in Luxembourg 39. Transaction Tax

42 Spotlight On... 53 Funds

44. Discretionary Fund Management 46. Rapid Performance Turnarounds 48. Software Asset Management 50. Forensic Accounting 51. Tax Controversy

Latest information on funds and investments 58 Transaction Reporting

The latest corporate transactions from around the world 5