Bosnia and Herzegovina: Special solidarity contribution entered into force in Bosnia and Herzegovina
Bulgaria: Bulgaria – Norway double tax treaty
Canada: Revised rules regarding back-to-back lending arrangements
China: Clarification of tax position of Shanghai-Hong Kong Stock Connect programme and QFIIs/RQFIIs
Cyprus: Public listed companies in Cyprus
Germany: Treaty override under constitutional attack again
Hong Kong: Hong Kong signs Model 2 IGA under FATCA
India: Ruling on applicability of deduction non-discrimination clause
Ireland: Changes to Irish corporate residence rules
Italy: Italy announces Patent Box regime from 2015
Luxembourg: Tax measures to be introduced January 2015
Malta: Budget 2015: New and revised tax measures
Mexico: New miscellaneous rules allow the deduction of pro-rata expenses
Montenegro: Privatisation of Poliex: Montenegrin arms exporter
New Zealand: NZ Inland Revenue releases GAAR guidance
Norway: Corporate tax changes in the 2015 national Budget
Poland: Amendments to transfer pricing regulations from January 2015
Romania: Tax incentives introduced in 2014
Serbia: Controversial law on public notaries
South Africa: Treaty shopping in a South African context
Spain: Spanish Supreme Court confirms PE interpretation in certain business restructurings
Switzerland: Why the Swiss Corporate Tax Reform III needs to be aligned with BEPS