December 2013 / January 2014

Main

Australian and German elections shaping policy

MoFo takes Hogan Lovells team; launches in Berlin

Crowe Clark Whitehill adds to tax advisory arsenal with Gunn hire

Fried Frank tax partner honoured for pro bono legal services to non-profits

Hogan Lovells hires KPMG partner in Madrid

Clifford Chance chooses new global tax head

ELP expands tax litigation team

Baker & McKenzie brings Big 4’s Bevington on board

Lipovetzky joins partnership at Bruchou, Fernandez Madero & Lombardi

Arthur Cox sends Hurley to New York

Travis Benjamin joins Deacons as head of tax in Hong Kong and China

Deals of the month

OECD transfer pricing meetings

ActionAid attacks Barclays and Deloitte over African tax havens

BEPS and recent developments in Australian corporate tax law

The case for stronger tax risk management strategies

Tax adjustments as a tool of macroeconomic policy

Ireland continues to play fair… and plays to win

Special features - December/January 2014

Indonesia tax audit guideline for affiliated transactions

European Commission discusses new VAT rules

Is a 2° climate target from 2020 cost-efficient?

Tax Relief

Albania: Albania ratifies the Convention on Mutual Administrative Assistance in Tax Matters

Australia: New government’s tax agenda

Bosnia and Herzegovina: Law on special modalities for tax debt servicing enters into force

Brazil: Important changes to Brazilian CFC legislation

Bulgaria: Amendments to Local Taxes and Fees Act in Bulgaria

Canada: Canadian government introduces treaty shopping consultation paper

Chile: Chilean tax authority increases transfer pricing audits

China: The new China-Switzerland double taxation agreement

Cyprus: European company (societas Europaea) in Cyprus

European Union: EU Commission proposes amendments to Parent-Subsidiary Directive to tackle PPLs and introduce common GAAR

Hong Kong: OECD peer review update

India: India specifies Cyprus as a notified jurisdictional area

Ireland: Ireland improves tax offering for international companies with Finance Bill

Laos: Ministry of Finance moves to modernise tax administration

Luxembourg: Financing activities: What is the right price when no APA has been reached with the tax authorities?

FYR Macedonia: Tax treatment of interest income

Malta: Budget 2014 and other fiscal developments

Mexico: Mexican tax reform proposal approved by the Mexican Congress

New Zealand: New Zealand Inland Revenue releases multinational enterprises compliance focus

Norway: Interest deductibility changes

Portugal: Changes to debt securities tax regime to impact positively on the bond market

Romania: New construction tax in Romania

Serbia: Amendments to the Law on Social Insurance Contributions for founders and shareholders

Spain: New tax measures affecting holdings in subsidiaries

Sweden: Are non-Swedish pension funds discriminated under EU law when liable to Swedish withholding tax?

Switzerland: Decision of the Geneva Administrative Court in relation to safe haven interest rates on loans to related parties

US Inbound: The US position on BEPS

US Outbound: US Tax Court reduces section 965 dividends received deduction in BMC Software

Vietnam: Who is entitled to tax exemption under an ODA project in Vietnam?

Tony Abbott

Shinzo Abe

Tom Adams

Danny Alexander

Joaquim Barbosa

Piet Battiau

Max Baucus and Dave Camp

Monica Bhatia

UK Big 4 tax partners

David Bradbury

BRICS Cooperation Agreement

Richard Brooks

Nick Burgin

David Cameron

Palaniappan Chidambaram

Paul Collier

Pierre Collin and Nicolas Colin

Tim Cook and Eric Schmidt

Marlies de Ruiter

Tara Ferris

Russ Golden

Justice Henderson

Margaret Hodge

IF Campaign

Antony Jenkins

Lou Jiwei

Carol Doran Klein

Mark Konza

Armando Lara Yaffar

Carl Levin

Tizhong Liao

Alan McLean

Angela Merkel

Oscar Molina

Will Morris

Richard Murphy

Michael Noonan

Jeffrey Owens

Rand Paul

Theo Poolen

Vladimir Putin

Akhilesh Ranjan

Robin Hood Tax campaign

Pascal Saint-Amans

Parthasarathi Shome

Starbucks, Amazon & Google

Algirdas Semeta

Tax journalists

TEI

Eveline Widmer-Schlumpf

The Global Tax 50 2013

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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