Albania: Changes to tax legislation impacting hydrocarbon operations
Australia: Draft guidance on new Australian transfer pricing rules
Bosnia and Herzegovina: Bosnia and Herzegovina ratifies double tax treaty with Macedonia
Bulgaria: New appendix to the corporate annual tax return
Canada: Canadian treaty shopping proposals compared to OECD recommendations
China: VAT reform of telecommunications sector
Cyprus: Cyprus to sign FATCA agreement with US Treasury
EU: Update on PPLs/hybrid loans in the European Union
Germany: ECJ on exit taxation – Roma locuta, causa finita?
Hong Kong: No refund of tax paid due to fraudulent conduct of directors
India: Ruling on Service PE trigger on deputation and income effectively connected to PE
Italy: Parliament sets forth guidelines for broad tax reform
Luxembourg: Luxembourg signs FATCA agreement with the US
FYR Macedonia: FYR Macedonia introduces reverse charge mechanism for select categories of services
Malta: Double tax treaty developments
Mexico: Rules to identify when tax paid abroad qualifies for foreign tax credit
Montenegro: Tax treatment of severance payments and vouchers
New Zealand: Tax Bill reported back
Norway: Ministry of Finance issues exceptions to interest deduction limitation rules
Romania: Granting default interest to taxpayers for delayed refund of the excess input VAT
Serbia: Interest on loans between related parties
South Africa: Pay now, argue later
Spain: A holding company’s paradise: New corporate income tax legislation in the Basque Country
