International updates - November 2014

October 31 2014

The latest international updates from our correspondents around the world.

Albania: Transfer pricing: A step forward for Albania

Bosnia and Herzegovina: Changes to Law on Cash Registers in Republic of Srpska

Bulgaria: Bulgarian VAT Law amendments

Canada: Recent treaty shopping developments

Chile: New thin capitalisation rules

China: SAT’s formal assessment on service fees and royalty payments

Cyprus: Cyprus expands its treaty network with Lithuania and Guernsey

EU: Fiscal state aid and BEPS: EU Commission launches series of in-depth investigations into specific tax rulings and regimes

Germany: Self-disclosure rule amendments bring good and bad news for corporates

Hong Kong: Hong Kong commits to the Common Reporting Standard

India: Ruling on characterisation of surplus on sale of debentures

Ireland: Ireland ready for VAT Mini-One-Stop-Shop

Italy: Positive boost for special regime applicable to certain listed real estate investment companies

Luxembourg: Luxembourg signs new protocol to treaty with France

FYR Macedonia: New Profit Tax Law to enter into force in 2015

Montenegro: Montenegro-Azerbaijan DTT analysis

Serbia: Reactions to the application of FATCA regulations in Serbia

South Africa: Interest withholding tax update

Spain: Changes to the inbound expatriates system: Beckham clause attracts talent to Spain

Switzerland: Corporate tax reform as per draft legislation would make Switzerland more attractive for multinationals

US Inbound: IRS issues portfolio interest payment clarification

US Outbound: Treasury Department releases new anti-inversion rules

Topics

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Direct Tax

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Deloitte Cyprus embroiled in Roman Abramovich tax evasion allegations

The big four firm allegedly reviewed backdated documents and signed off on accounts that removed hundreds of millions of dollars of Abramovich’s assets

Sam Sholli, October 12 2026

Transfer Pricing

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Beyond the headlines: Is TP becoming the new big law/big four battleground?

New Tier 1 entrants and an expanding cohort of established players indicate that law firms are becoming increasingly credible challengers in Europe's TP market

Tom Baker, October 12 2026

Awards

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Al Tamimi collects top tax honour at IFLR/ITR Middle East Awards

Leading firms and individuals gathered in Dubai to celebrate standout legal, dealmaking and tax work across the region

October 09 2026

Transfer Pricing

A taxing week: COVID-19 has ushered in the aggressive tax authority age

Tax authorities want more revenue, have better tools to find it and are increasingly willing to fight for it

Sam Sholli, October 09 2026

Direct Tax

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Exclusive: RSM expands global network with Lithuanian firm addition

Audifina, the sixth-largest firm of its kind in Lithuania, will bring a 90-strong team with offices in Vilnius and Kaunas to RSM’s international platform

Tom Baker, October 08 2026

Direct Tax

Back office

Why AI is reshaping tax risks for India’s GCCs

As global capability centres use AI to deliver services, MNEs face a fresh wave of PE and TP exposure that their existing playbooks weren't built for

Mehul Jain, October 07 2026

Direct Tax

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Ryan continues global expansion with Brazil tax technology firm acquisition

The deal for Comtax hands Ryan immediate scale in Brazil, with a near-70-strong team serving clients from São Paulo

Sam Sholli, October 06 2026

Direct Tax

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Proskauer continues tax hiring spree with London partner duo

The arrivals of Julio Castro and Adam Blakemore mean the firm has added six tax partners to its global practice since the start of 2025

Tom Baker, October 05 2026

Direct Tax

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Beyond the headlines: What if CbCR is reshaping avoidance rather than preventing it?

Tax authorities have gained unprecedented transparency through CbCR, but a new study suggests they may not be looking in the right places

Sam Sholli, October 05 2026

Direct Tax

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A taxing week: The evolution of chief tax officers – from policing to partnering

The future chief tax officer will be judged not only on compliance, but on their ability to harness data, technology and AI to support strategic decision-making

Pavlo Boyko, October 02 2026