April 2013

Main

VAT’s enough

Krampe moves up to partner at Berwin Leighton Paisner

Taxand in Poland undergoes rebrand

Ernst & Young announces raft of tax team changes

Judith Freedman awarded CBE for tax research work

Ex-UBS VAT head leaves KPMG for Pinsent Masons

Shanwu Yuan leaves SAT to join Baker & McKenzie in New York

Lewis Greenwald moves to Mayer Brown

Michael Faber leaves Wilson Sonsini for Cooley

Chan and Karimi join KPMG’s alternative investment funds tax practice

McCormally joins KPMG

Mayer Brown names Bhogal head of tax in London

Tan leaves PwC for Baker & McKenzie in Singapore

Hitchmough and Way step up to QC

Velten to join Deloitte Southeast Asia

Deals of the month

New Zealand taxpayers fear GAAR scope widening after Alesco

Finnish Supreme Administrative Court on location savings

Osborne tows “open for business” line with corporate tax cut

Tax competition to attract and keep IP income remains alive

Stepping out of the shadows: Enhancing taxpayer-authority relationships

Authorities and taxpayers must meet halfway on transparency

Preparing for enhanced relationship tax compliance

The tax policy man

BEPS case study

Financial institutions prepare for the FTT

Preparing for the carbon tax in South Africa

India’s 2013 budget fails to bring cheer

EU financial transaction tax: Legality and challenge

What Canada’s GAAR experience can tell us about new UK rules

How to embed tax policy in your business

Albania: M-tax and E-payment inaugurated

Argentina: Argentina signs double tax treaty with Spain

Austria: Austria signs treaty with Chile

Brazil: Brazilian steel giant wins appeal on taxation of indirectly controlled foreign corporations

Bulgaria: Lowered threshold for permanent residency in Bulgaria for foreign investors

Cambodia: New tax on shares gives possible glimpse of future developments

Canada: Canadian legislative changes in the international context

Chile: Discovery in Chile

China: Framework for VAT grouping for branches released

Cyprus: Cyprus expands its double tax treaty network with Spain and Portugal

France: Nestlé case

Germany: New anti-double-dip-provisions for German tax groups

Germany: Heat turned up on intra-group financing

Hong Kong: Hong Kong introduces another cautious budget

India: Indian high court rules on taxation of indirect transfer under India-France treaty

Ireland: Finance Bill 2013 published

Laos: New depreciation method introduced: Activity depreciation

FYR Macedonia: Kazakhstan treaty ratified by Parliament

Mexico: Federal Tax Court position on re-characterisation of interest payments derived from back-to-back loans as dividends

Montenegro: Privatisation plan 2013

Myanmar: Leasing of real estate by foreigners

Norway: Competent authority agreement entered into between Norway and the US

Romania: Taxation, fiscal issues and ways of inducing employment in European countries

Serbia: Serbia expands its double tax treaty network

Spain: SOCIMI: A true Spanish REIT

Switzerland: Federal Supreme Court rejects offshore financing of a Swiss real estate group

Ukraine: An overhaul of transfer pricing regulations is expected

Vietnam: Republic of San Marino signs tax treaty with Vietnam

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