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Australia and FATCA; China gets carbon tax pilot under way; Chile and Poland move to change corporate tax rules; Bad news about National Grid Indus case; R&D tax ruling in US


Australia looks to join FATCA alliance
Australia could sign a bilateral agreement with the US to implement FATCA.

Draft of forthcoming IFRS on general hedge accounting
The International Accounting Standards Board has published a draft final standard with revised proposals for hedge accounting.


Chile hikes corporate tax rate amid raft of reforms
The Senate has approved a tax reform bill that raises the corporate tax rate by three percentage points.

Poland unveils partnership u-turn among corporate tax changes
Poland will have new rules on the treatment of partnership companies limited by shares; thin capitalisation and contributions in kind, if draft amendments to corporate tax legislation are passed.


Australian carbon tax continues to cause controversy despite changes
The Australian government has made changes to its carbon pricing mechanism

Businesses responding well to China's carbon tax pilot
China is making strong progress on carbon taxation as Guangdong province releases a detailed plan for its pilot


ECJ's ruling on Portugal exit tax extendsmeaning of National Grid Indus decision
The European Court of Justice (ECJ) decision last week that Portugal's exit tax rules are incompatible with EU law will affect all EU taxpayers as it broadens the scope of the National Grid Indus judgment.

Manufacturers hit by US rulling in Union Carbide R&D ruling
The US Court of Appeals for the Second Circuit's ruling against Union Carbide will create headaches for manufacturing companies claiming R&D credits

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