December 2012 / January 2013

Main

Reputation is now a tax risk

UK firm GSC adds tax barrister to ranks

Scott Wilkie makes another move in Canada

Michael Anderson to lead KPMG’s new direct tax litigation practice

KPMG in US leadership reshuffle

UK firm Littlejohn adds tax partner

Chris Jordan to take ATO helm

Northern Trust hires PwC financial and tax reporting professional in Australia

Teresa Dyson appointed to lead Australian Board of Taxation

STC Partners strengthens Paris tax presence

Deals of the month

Is Alcoa’s “historic” ACA a good move?

UK MP Stephen McPartland calls for country-by-country reporting

Taxpayers should not lose sight of benefits of common tax base

Are tax free indirect disposals of African investments over?

On the cards: The tax issues we foresee in 2013

Corporate tax in 2013: Prepare for a year of action

A new age dawns for indirect tax

Top 10 transfer pricing issues in 2013

Tax disputes: The cases to look out for in 2013

A New Year’s gift for business: Simpler VAT invoicing rules

Developing countries push their case in UN TP manual

How Margaret Hodge would end tax avoidance

The EU VAT system in a digital age

The future of transaction tax management and technology

US Supreme Court to address creditability of UK windfall tax

Albania: Priority to cash registers to cut down on fiscal evasion

Bosnia and Herzegovina: Excise duty rates increased for 2013

Brazil: Tax incentives related to the Olympic and Paralympic Games

Bulgaria: Bulgaria and Switzerland sign new double tax treaty agreement

Cambodia: Disputes continue on Cambodia’s minimum tax

Canada: Foreign affiliate dumping rules introduced into Parliament

Cyprus: Cyprus removed from Russian black list

EU: Initiatives on CCCTB, FTT, tax havens and aggressive tax planning

Finland: Foreign personnel fund cannot be discriminated in taxation

France: Proposed Finance Act for 2013

Germany: Tax or exemption of intercorporate portfolio dividends

India: Ruling on eligibility of treaty benefits to a fiscally transparent Swiss partnership

Japan: Changes to the General Law for National Taxes

Laos: Further profit tax rate changes on the horizon

FYR Macedonia: FYR Macedonia – Kuwait treaty ratified by Parliament

Mexico: Benefits from the Convention on Mutual Administrative Assistance in Tax Matters

Montenegro: Taxation upon execution of voluntary liquidation

Myanmar: New Foreign Investment Law with extensive tax incentives enters into force

Serbia: Recent changes to Serbian tax legislation

South Africa: Re-characterisation of tax exempt dividends as taxable income

Spain: Tax measures to boost the Spanish real estate market

Switzerland: Tax optimisation with intellectual property rights: Licence box regime

Ukraine: Discussed material changes to tax laws

US Inbound: Affirmative use of section 482

Vietnam: Ministry Of Finance issues clarification on VAT refunds

Tax Relief

Luxembourg: Implementation of AIFM Directive brings opportunities for PERE investors

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