International updates - November 2015

November 24 2015

The latest international updates from our correspondents around the world.

Albania: Albania updates its double taxation agreement with Switzerland

Australia: Australia’s response to BEPS to date

Bosnia & Herzegovina: Bosnia & Herzegovina-Poland tax treaty approved

Brazil: Changes to the calculation basis and withholding tax for interest on net equity payments

Brazil: Changes concerning the capital gains tax rates for non-residents

Canada: SCC upholds tax preparer penalties, says they are not criminal in nature

Chile: Limit between a reasonable choice to organise a business and the abuse of legal forms

Cyprus: Cyprus and Georgia sign tax treaty protocol

Germany: German Federal Tax Court rules disallowance of write-down for related-party debt violates OECD model treaty

Greece: First APA concluded in Greece

India: Progress towards GST continues as dispute environment evolves

Luxembourg: Luxembourg tax changes to be introduced in 2015 and 2016

Malta: Malta Budget 2016: New and revised tax measures

New Zealand: New Zealand considers reforms to GST treatment of land-related services

Norway: Norwegian Budget 2016: Corporate tax cut and transfer pricing changes post-BEPS

Poland: Poland executes FATCA provisions

Russia: Special investment contracts as part of Russia’s industrial policy

Serbia: Serbian VAT Act amended

Spain: Retrospective application of Spanish horizontal and indirect tax consolidation? Food for thought

Switzerland: How Switzerland intends to implement BEPS

Turkey: Electronic transformation in Turkey

US Inbound: Sale of partnership interest

Topics

Feature Special Focus Sponsored

more across site & shared bottom lb ros

More from across our site

Podcasts

ariane calloud baker mckenzie podcast article image

Podcast: Baker McKenzie partner predicts AI audits and pillar two disputes

AI, pillar two and joint audits could define the next era of tax controversy, says Baker McKenzie tax partner Ariane Calloud

Tom Baker, September 24 2026

Indirect Tax

gregor mcmillan resized.jpg

The growing market for insurance-backed receivable financing

Gregor McMillan of Howden explains how insurance-backed financing can help businesses and funds unlock liquidity from tax receivables and other contingent claims

Tom Baker, September 23 2026

Direct Tax

New york

Milbank hires O’Melveny’s tax chair in New York

The arrival of Alex Anderson swiftly follows that of funds tax specialist Stuart Alter and suggests the Tier 3-ranked firm has higher ambitions

Tom Baker, September 22 2026

Direct Tax

handshake

WTS UK continues big four challenge with double tax hire

One of the two appointments is EY’s Gordon McIntosh, who becomes the big four firm’s second senior tax departure in September

Sam Sholli, September 21 2026

Indirect Tax

julian balson.png

Beyond the headlines: Inside Fieldfisher’s successful bid for EY’s trade disputes chief

Balson's move from a Tier 1 practice to a Tier 3 competitor looks counterintuitive. The market data suggests it is anything but

Tom Baker, September 21 2026

Awards

ITR Europe Awards

Deloitte, KPMG, DLA Piper and Eversheds Sutherland win headline ITR Europe Awards

It was another banner year for Deloitte, which picked up more awards than any other firm at a gala ceremony held at The Londoner in Leicester Square

Sam Sholli, September 18 2026

Direct Tax

‘Difficult to read’: damning report prompts KPMG Australia to accept whistleblower failing

The big four firm has been embroiled in a scandal over partners’ misuse of confidential board papers to pitch for and win corporate audits for Westpac and Dexus

Sam Sholli, September 17 2026

Transfer Pricing

PepsiCo

New ATO royalty withholding tax ruling: not just for technology

Drawing on lessons from the PepsiCo case, tax lawyer Paul McNab explains why the ATO's latest royalty guidance should concern multinationals well beyond the technology sector

Paul McNab, September 17 2026

Direct Tax

Strategic Business Audit and Financial Management: Analyzing Data for Profitable Growth, Magnifying glass science and technology, Graphs and dashboard

Why tax needs a new operating model

As pillar two exposes the limits of fragmented tax processes, organisations are rethinking their operating models to create the trusted data foundations that AI demands

Russell Gammon, September 16 2026

Direct Tax

Kirkland & Ellis

Kirkland strengthens NY transactional tax bench with Gibson Dunn hire

World Tax data shows Matt Donnelly is moving from a Tier 3 transactional tax practice to a Tier 1 market leader, underlining Kirkland & Ellis’s pull at the top end of the market

Sam Sholli, September 15 2026