International updates - October 2015

October 07 2015

The latest international updates from our correspondents around the world.

Albania: New tax incentives for operating in free zones in Albania

Australia: Multinational entity (MNE) anti-avoidance Bill introduced

Bosnia and Herzegovina: Bosnia and Herzegovina’s Corporate Income Tax Bill under review

Brazil: Provisional Measure 685/2015 extended for another 60-day period

Canada: Filing deadline approaching for Canadian foreign affiliate dumping rules

Chile: Withholding tax, treaties and provision of PE certificates

Cyprus: Ship management companies in Cyprus: An option worth considering

Germany: Retroactive changes to RETT rules to apply from 2009

India: Applicability of MAT to foreign investors

Ireland: Irish Revenue Commissioners issue guidance on the VAT treatment of portfolio management services in wake of Deutsche Bank

Luxembourg: Luxembourg amends participation exemption regime

FYR Macedonia: FYR Macedonia extends application of preferential VAT rate to first sale of residential buildings

Malta: Amendment to the highly qualified persons rules

Middle East: PE formation in KSA: Operating across borders

New Zealand: New Zealand proposes new GST rules for supplies of cross-border services

Poland: Amendments made to Polish property tax regime

Serbia: Amendments to the Serbian Excise Duties Act

South Korea: Proposed tax law amendments in 2015

Spain: Spain takes the lead as tax changes reflect economic upturn

Switzerland: Spontaneous exchange of tax rulings

Turkey: Transfer pricing of intra-group services with a special focus on recharacterisation as know-how

US Inbound: IRS international practice units

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Deloitte dominates again at ITR Americas Tax Awards

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A taxing week: (Richard) Houston, do we have a problem?

The former Deloitte UK CEO earned a 45% raise in a year when 1,000 staff reportedly lost their jobs – and the pay gap is only getting bigger

Ed Conlon, October 30 2026

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New York Forum

New York tax heavyweight Weil to wind down

In a seminal development for big law, the 95-year-old firm is set to cease operations after a series of high-profile partner departures

Tom Baker, October 29 2026

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‘Not for UK plc’: Budget prompts sceptical response from tax advisers

UK Chancellor John Healey extended a VAT cut, suspended tariffs, increased a bank surcharge and vowed to increase funding for HMRC

Sam Sholli, October 28 2026

Transfer Pricing

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TP ‘matters more than ever’ under pillar two: Deloitte leader

Kristine Riisberg warned that TP decisions can determine top-up tax exposure under pillar two, while global consensus over the rules remains unsettled

Tom Baker, October 28 2026

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AI regulation

When cyber law becomes tax law

Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable

Christian Ewel, October 28 2026

Indirect Tax

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EU General Court narrows VAT exemption for credit management in securitisations

Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption

Florent Trouiller, October 27 2026

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Beyond the headlines: Why Baker McKenzie’s new tax disputes partner prefers nurturing talent to recruitment

Opening doors for existing talent within Baker McKenzie and a desire for enhanced legal capabilities informed Ricardo Perera’s switch from KPMG

Sam Sholli, October 26 2026

Direct Tax

London

Exclusive: EY UK’s tax litigation head to join WTS UK

Boaz Goren’s move to the upstart PE-backed firm takes the number of senior UK tax professionals who have left EY this year to 13

Tom Baker, October 23 2026