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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Podcast: Side-by-side or upside down? Analysing the future of pillar two

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Direct Tax

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Rethinking permanent establishment in the GCC after pillar two

Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity

Hany Elnaggar, April 14 2026

Direct Tax

Merger international

Ashurst Perkins Coie moves forward with partners’ vote

The combination between Ashurst and Perkins Coie, which will create a $2.8 bn law firm, is expected to close in Q3

Noemi Distefano, April 13 2026

Transfer Pricing

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Norton Rose Fulbright hires new TP head from Baker McKenzie

The ‘highly regarded’ Stephanie Pantelidaki, who has big four experience, will be based in the firm’s London office

Sam Sholli, April 13 2026

Direct Tax

Newly-promoted Skadden UK partner talks TP, growth areas and HMRC collaboration

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Sam Sholli, April 13 2026

Direct Tax

BDO

BDO planning to cut roughly 6% of partners in UK

New hires from rivals are reportedly being axed from the firm, following a steep decline in profits

Sam Sholli, April 10 2026

Direct Tax

Deloitte.jfif

A taxing week: Is Darren Graves the man to up Deloitte’s tax game?

Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals

Sam Sholli, April 10 2026

Direct Tax

Cuatro Torres in Madrid

This week in tax: Dentons hires tax partner from DLA Piper in Madrid

Firms announced tax hires and promotions across Europe and the US, while fresh figures from Ireland showed corporation tax receipts edging down in the first quarter

Tom Baker, April 10 2026

Transfer Pricing

Jamaica

OECD hails Jamaica’s TP overhaul amid $7.7bn revenue intake

The country has overseen better audit procedures and demonstrated commitment to acting as a 'regional leader' on international tax matters, the OECD said

Sam Sholli, April 09 2026