Albania: Albania changes its VAT legislation
Australia: Tax consolidation rules: Potential risk areas
Bosnia and Herzegovina: Tax Treaty between Bosnia & Herzegovina and Azerbaijan
Bulgaria: Constitutional Court revokes the unified account for tax payments
Canada: Extension of Canadian thin capitalisation rules announced
Chile: Tax treatment of capital reductions by the recipient entity
China: New China-France double tax agreement signed
Cyprus: Special defence contribution on dividends reverts to lower levels
India: Delhi High Court rules on constitution of permanent establishment in outsourcing arrangements
Italy: Italy extends International Standard Ruling procedure
FYR Macedonia: Reinstatement of withholding tax on dividends distributed to resident companies
Mexico: New mining and environmental royalties
Montenegro: Montenegro regulates taxation of hydrocarbon production activities
New Zealand: New Zealand enacts new laws relating to taxation of foreign superannuation interests
Serbia: Decree on conditions required for deferment of tax debt payment
South Africa: A modest Budget speech
Spain: Tax authorities disregard third-party’s remuneration by using secret comparables
Switzerland: Embracing the worldwide trend of increasing substance requirements
Switzerland : Itelcar: How Switzerland may benefit from Portuguese thin capitalisation rules