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Audit risk and extra tax; Shulman on US compliance; Business unhappy about Australian delay: French and Spanish 2013 budgets; Japanese business against carbon tax; Netherlands raises VAT rate; PepsiCo in debt vs equity case; EU calls out Britain over loss relief ruling

Compliance Management
Links found between US audit risk and extra tax receipts
Shulman emphasises US compliance efforts

Corporate Tax
Business becoming impatient about Australian reform
France and Spain reveal 2013 budgets

Indirect Tax
Japanese business says new carbon tax will exacerbate effects of nuclear disaster
Netherlands confirms VAT hike

Tax Disputes
Commission refers UK to ECJ for failure to implement Marks & Spencer ruling
Has PepsiCo's US Tax Court revealed 'super factor' in debt vs equity cases?

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