Bosnia and Herzegovina: Excise law amended in Bosnia and Herzegovina
Brazil: New divergent decisions regarding taxation of merger of shares
Bulgaria: Amendments to the Bulgarian Public Procurement Act
Canada: Amendments to Canadian international tax proposals
Chile: Final approval for Chilean tax reform package expected next month
Cyprus: Double taxation agreement between Cyprus and Switzerland
EU FTT: End of the beginning, or beginning of the end?
Germany: Loss relief deferral unconstitutional?
Greece: Challenges in preparing Greek transfer pricing documentation
Hong Kong: Corporate residence determines source of director’s fees
India: Ruling on taxation of indirect transfer
Italy: New tax incentives for cultural activities and tourism sectors
Luxembourg: Recent tax treaties and protocols ratified by Luxembourg
FYR Macedonia: FYR Macedonia adds new product categories to the preferential VAT rate regime
Malta:Malta clarifies taxation of fees paid to non-resident investment committee members
Mexico: New miscellaneous rules introduce additional flexibility on the Mexican maquila regime
New Zealand: High Court rules on residency test for individuals
Poland: Proposal of amendments to VAT Act intended to fight fiscal frauds
Romania: Capital gains tax reporting
Serbia: Serbia – Armenia treaty ratified by Serbian parliament
South Africa: Tax exposure in respect of derivative income earned by non-residents
Switzerland: Swiss non-financial entities and new bank forms – everyone must tick a box
Ukraine: Ukraine tightens currency control rules
US Inbound: Inbound debt limitations
US Outbound: US Tax Court holds EC fine non-deductible under section 162(f)
