Argentina: New Argentina-Chile tax treaty creates fresh structuring opportunities
Australia: Australian Budget measures receive royal assent
Bulgaria: The alternative choice for tax planning
Canada: CRA GAAR committee documents compelled – Superior Plus Corp v the Queen
Chile: Transitory regime for goods and income located or perceived abroad
Chile: New instructions regarding provisional withholding on capital gains
China: Implementation guidance issued for Announcement 7 indirect transfers
Germany: Federal Tax Court rules CFC income is not subject to trade tax
Hong Kong: Hong Kong moves towards a favourable Treasury regime
Malta: Aviation transactions benefit from Malta tax regime
Middle East: The impact of FATCA on financial institutions in the GCC
Montenegro: New incentive related to cinematography law in Montenegro
New Zealand: Government announces measures for taxing gains from sales of residential property
New Zealand: New director requirements and disclosure obligations for New Zealand companies
Poland: Changes to the Polish VAT law
Russia: New Russian transfer pricing rules for corresponding adjustments
Spain: Spain set to introduce modifications to transfer pricing reporting requirements
Switzerland: Revised draft legislation on Corporate Tax Reform III introduced into parliament