April 2012

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How to keep up-to-date

Deloitte names new global TP managing partner

OECD hires new transparency and information exchange leader

King & Spalding hires in Germany

Dewey & LeBoeuf hires ex-A&O head of tax

New leadership at White & Case in Poland

McGuire moves firm

MHA MacIntyre Hudson hire new VAT director

Lehtimaja steps up to partner

Why Australia is strengthening its GAAR

How political pressure is preventing a US VAT

Bringing a different perspective to the OECD

The challenges and opportunities of interim VAT management

Latin American advisers appraise the region’s officials

Commission goes after double non-taxation

Global depositary notes to finance companies in Mexico

Why China is collecting more from non-residents than ever before

Treatment of goodwill paid on acquiring a Brazilian company

Why tax competition in Asia-Pacific will only get stronger

The tax department of the future

Navigating permanent establishment in India

Hong Kong boosts confidence with first TP advance ruling

The new transfer pricing era in Indonesia

Hong Kong to launch APA programme

Price level indexes and intra-group service charges

Clean energy sector tax incentives in the US and UK

Financial transaction tax set to fall short of objectives

How South Africa’s proposed carbon tax will affect business

The challenges of having a liaison office in India

Investors in US equity derivatives face wider withholding tax net

The Supreme Court’s first-ever GAAR decision

Albania: Local tax liability accessible online

Argentina: Case law against wealth tax on branches

Australia: Tax reform to shipping industry

Belgium: VAT position on professional associations redefined

Bosnia and Herzegovina: Tax incentives for foreign investments

Brazil: Court analyses the levy of WHT on remittances of service fees in light of double tax treaties

Bulgaria: VAT rules challenged in the ECJ

Canada: Transalta case reintroduces needed certainty to arm’s-length dispositions

Chile: The separate entity approach within the Chilean IRS pronouncements

China: New CIT deduction rules of provision and reserves for finance sector and enforcement of anti-tax avoidance

Cyprus: Analysis: Cyprus-Russia DTT

European Union: Consultation on double non-taxation within the EU

Finland: Changes to the exit tax on exchange of shares

France: ECJ hearing on French discrimination against foreign investment funds

Hong Kong: What to look out for in 2012

Indonesia: Clearer tax residency criteria

Ireland: Ireland improves its R&D tax offering

FYR Macedonia: Tax treatment of stock-taking differences

Mexico: Foreign tax credit: Internal criteria vs federal court resolution

Montenegro: Amendments to Corporate Income Tax Law

Poland: Significant 2012 changes

Romania: EU regulation on social security and its application

Serbia: New decree on offsetting operations between residents and non-residents

South Africa: 2012 budget highlights

Spain: A subsidiary with sales and manufacturing activities can be a PE for tax purposes

Switzerland: New VAT law still leads to uncertainty for taxpayers

US Inbound: IRS seeks greater enforcement

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