Australia: Transparency still tops Australian Government’s agenda
Bosnia and Herzegovina: New threshold for large VAT taxpayers
Brazil: New Provisional Measure requires disclosure of certain transactions
Bulgaria: Double tax treaty between Bulgaria and Norway
Canada: Canadian authorities may access taxpayer self-assessments for uncertain tax positions
China: Standardisation of the administration on cost sharing agreements
Cyprus: Cyprus improves tax benefits for investors
Egypt: ‘Free zones’ system in Egypt
EU: June ECOFIN Council debates mandatory AEoI, tax rulings and Interest & Royalties Directive
Germany: Discussion draft issued on reform of investment taxation
Greece: Bridging the VAT gap: The case for Greek VAT reform
India: India-Mauritius treaty renegotiations continue
Ireland: Recent developments in Ireland’s R&D tax credit regime
FYR Macedonia: FYR Macedonian government approves Saudi Arabia double tax treaty
Malta: United Nations Pensions Programme rules
Middle East: Oil prices push the GCC VAT debate into the spotlight again
Montenegro: Montenegro - Austria tax treaty
New Zealand: NZ Government allocates additional funding for audit and enforcement activities
Poland: In case of legal doubts, rule in favour of the taxpayer
Russia: Introducing the beneficial owner concept as part of Russia’s de-offshorisation initiatives
South Africa: New tax legislation and exchange control case
Spain: New taxation of capital gains obtained by non-residents
Switzerland: What does ‘arm’s-length’ mean?
Turkey: Draft guidelines on advance pricing agreements
US Inbound: Tax Court decision raises attorney-client privilege questions
