Argentina: Case law against wealth tax on branches
Australia: Recent cases, ATO rulings and the year ahead
Brazil: New regulations for Brazilian CFC rules
Bulgaria: FATCA agreement between Bulgaria and the US
Canada: CRA expresses views on 97(2) planning
Chile: New anti-avoidance rules: Substance over form?
China: New guidance on Chinese GAAR
Cyprus: Cyprus expands double tax treaty network with Lithuania agreement
EU: Financial transaction tax: Back on track (again)?
Germany: Tax amendments 2015 finalised
India: Ruling on taxing installation or commissioning activities in composite contracts
Ireland: Consultation launched on Ireland’s Knowledge Development Box
Italy: Italy is reviewing the criteria to identify tax havens
Luxembourg: Advanced Tax Clearance practice formalised
Malta: Inland Revenue department issues FATCA guidelines
Mexico: Relevant transactions should be reported to the Mexican tax authorities
New Zealand: New Zealand government releases timeline for considering initiatives to address BEPS
Portugal: Portuguese corporate tax changes for 2015
Romania: Overview of 2015 investment incentives
Serbia: An overview of transfer pricing in Serbia
South Africa: Tax law changes and tax compliance requirements
Spain: If you're an importer, your VAT financial cost could be reduced
Switzerland: Many more foreign-domiciled suppliers VAT liable from January 1 2015
US Inbound: US trade or business
US Outbound: IRS provides exception to PFIC reporting for certain marked-to-market stock
