December 2011 / January 2012

Main

Looking to the future of tax policy

Livingstone returns to PwC

Elinore Richardson joins Wolf Theiss

New partners for Siqueira Castro

Promotion at Sullivan & Cromwell

Persoff moves from Clifford Chance

PwC announces US tax leader

New head of Bird & Bird's Paris tax practice

PwC expands International Tax Services practice in Washington

PwC adds partner to San Francisco office

Skadden loses Olson to PwC US

Taylor Wessing hires ex-Slaughter partner

Australia confirms how to define issue of source in LBOs

UK GAAR report submitted to government

EU Commission: double taxation must go for single market to thrive

Microsoft gives influential support to FTT

Intangibles project: What business really thinks

Taking care of Sun Life’s tax foundations in Asia

Why paying tax in Latin America is a tricky business

Delivering a competitive tax strategy in Ireland

French tax optimisation upon sale of a building by a foreigner

How the US corporate rate could compete with Ireland

OECD puts spotlight on tax planning and use of losses

On the horizon

Asia-Pacific

Europe

Latin America

North America

Indian Revenue speaks out on record $8.9 billion adjustments

EUJTPF to focus on cost sharing

The tax department’s role in sustainable transfer pricing

The growing convergence of tax avoidance and transfer pricing

VAT relief to end for Channel Islands

Hungary hikes VAT to highest in Europe

Everyone’s a winner with the new Energy Tax Directive

The importance of VAT in the Portuguese economic turmoil

HMRC vows to “destroy myths” about Goldman and Vodafone settlements

Why Greece needs to reform its dispute resolution system

UK tries again to comply with European CFC ruling

The EU VAT treatment of the assignment of debts

Argentina: Software promotional regime extended

Australia: ATO releases final taxation determinations on the treatment of gains made by non-resident private equity investors

Belgium: Company cars: important retro-active changes on the VAT deduction rules

Bosnia and Herzegovina: Real estate taxation

Brazil: New decision reverts CARF’s understanding on taxation of foreign profits

Bulgaria: New amendments in VAT – a step towards greater harmonisation

Canada: Amendments to Canadian foreign affiliate rules: liquidation and dissolution of foreign affiliates

Chile: New regulation for derivative instruments

Cyprus: Amendments to the special contribution to defence law

European Union: EC plans to attack double taxation and double non- taxation in 2012

Finland: Finnish government considers new tax incentives

Germany: Inter-corporate dividend withholding tax hinders free movement of capital

Indonesia: The importance of tax invoice

Ireland: Tax treaty with Saudi Arabia

FYR Macedonia: VAT law amended

Malta: New tax systems for high net worth individuals

Mexico: Proposed rules to simplify tax requirements for invoices

Montenegro: VAT return for non-residents companies

Norway: Personal exit tax on latent gains from sale of financial instruments

Romania: The newly expanded concept of fiducia

Serbia: Tax treatment of management services agreement in Serbia

South Africa: Taxation Laws Amendment Bill

Spain: Treaty and TIEA update

Thailand: AEC and Thai tax competition

US Inbound: President’s international tax proposals

US Outbound: IRS issues final regulations on treatment of disregarded entities for employment tax purposes

Tax Relief

OECD’s Owens predicts more stability in tax take

Inspector’s report highlights need for more compliance data for IRS

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored