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3 2 THE ROLE OF SELF-CONTROL IN FINANCIAL DECISION MAKING by Luiz Roberto Calado, Vice-President of the Brazilian IAFEI Member Institute IBEF and by Bernardo Fonseca Nunes, Stirling Behavioural Science Center, Scotland, UK 6 LETTER OF THE CHIEF EDITOR by Helmut Schnabel LETTER OF THE CHAIRMAN by Fausto Cosi ITALY THE ANTI-TAX AVOIDANCE PROPOSED EU DIRECTIVE by Andrea Circi, International Tax Partner Studio Tributario e Societario Deloitte and Massimiliano Mattioli, Tax partner LMBA – Tax & legal firm in Bologna 10 MEXICO WHAT’S NEXT IN FOREX MARKETS AFTER A CONVULSIVE QUARTER 1, 2016 by Eduardo Garza Castillon Segovia, Engineer, National President of the Trea- sury Technical Committee of the Mexican IAFEI Member Institute IMEF 14 GERMANY INTERVIEWS - IMPONDERABLES ARE INCREASING Interview with Dr. Markus Warncke, CFO of Villeroy & Boch. Article provided by the German IAFEI Member Institute, GEFIU 17 IAFEI IAFEI WORKING COMMITTEES - OVERVIEW ON THE BEPS FINAL PACKAGE by Piergiorgio Valente, Chairman IAFEI International Tax Working Committee 22 IAFEI IAFEI WORKING COMMITTEES - WHICHARE CFOS PERCEPTIONS ON GOODWILL WRITE-OF UNDER IFRS/US-GAAP? by Marco Allegrini, Chairman IAFEI IFRS Committee and Silvia Ferramosca, Phd in Business Economics, Post Doctoral Research Fellow, University of Pisa 24IAFEI QUARTERLY 32
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