December 2014 / January 2015

Main

China streamlines taxpayer services

Digital goods enter the 21st century of taxation

The Global Tax 50 2014

Global Tax 50 2014: George Osborne

Global Tax 50 2014: OECD printing facilities

Global Tax 50 2014: Patrick Odier

Global Tax 50 2014: Michael Noonan

Global Tax 50 2014: Pierre Moscovici

Global Tax 50 2014: Will Morris

Global Tax 50 2014: McKesson

Global Tax 50 2014: Kosie Louw

Global Tax 50 2014: Tizhong Liao

Global Tax 50 2014: Jacob Lew

Global Tax 50 2014: Armando Lara Yaffar

Global Tax 50 2014: Marius Kohl

Global Tax 50 2014: Jean-Claude Juncker

Global Tax 50 2014: Chris Jordan

Global Tax 50 2014: Arun Jaitley

Global Tax 50 2014: Inverting pharmaceuticals

Global Tax 50 2014: IMF

Global Tax 50 2014: ICIJ

Global Tax 50 2014: Indian Special Investigation Team (SIT)

Global Tax 50 2014: Hungarian protestors

Global Tax 50 2014: Joe Hockey

Global Tax 50 2014: Eurodad

Global Tax 50 2014: ECJ Translators

Global Tax 50 2014: CTPA

Global Tax 50 2014: Warren Buffett

Global Tax 50 2014: Justice Patrick Boyle

Global Tax 50 2014: Bono

Global Tax 50 2014: Bitcoin

Global Tax 50 2014: Monica Bhatia

Global Tax 50 2014: Piet Battiau

Global Tax 50 2014: Rished Bade

Global Tax 50 2014: Alberto Arenas

Global Tax 50 2014: Apple

Global Tax 50 2014: Joaquín Almunia

Global Tax 50 2014: Shinzo Abe

Global Tax 50 2014: Heinz Zourek

Global Tax 50 2014: Jun Wang

Global Tax 50 2014: Margrethe Vestager

Global Tax 50 2014: Edward Troup

Global Tax 50 2014: Tax Justice Network

Global Tax 50 2014: Robert Stack

Global Tax 50 2014: Skandia

Global Tax 50 2014: Algirdas Šemeta

Global Tax 50 2014: Wolfgang Schäuble

Global Tax 50 2014: Alex Salmond

Global Tax 50 2014: Pascal Saint-Amans

Global Tax 50 2014: Najib Razak

Global Tax 50 2014: Donato Raponi

Global Tax 50 2014: Mariano Rajoy

Global Tax 50 2014: Pier Carlo Padoan

EC downgraded to Junck status

Michael Danilack joins PwC’s Washington transfer pricing practice

Weinberger to drive Business Roundtable’s tax work

H Raghavendra Rao joins Lakshmikumaran & Sridharan from BMR Advisors

Kleyr Grasso launches new tax department with Pham in charge

Eversheds announces Vanderspar as new head of London tax team

Latham & Watkins promote Kestenbaum and Vaseghi

Bradley made new head of corporate tax at BLP

Deals of the month

North America leads global increase in MAP uptake

US Treasury clarifies position of jurisdictions with unsigned IGAs

India advised not to appeal Vodafone ruling

Thomson Reuters honours Taxologists

Special features - December/January 2015

Kazakhstan amends tax code from 2015

Bosnia and Herzegovina: Special solidarity contribution entered into force in Bosnia and Herzegovina

Brazil: Brazilian Federal Revenue Authorities issue Normative Instruction regulating the tax treatment of dividends, interest on net equity and the equity-pick up method

Bulgaria: Bulgaria – Norway double tax treaty

Chile: New CFC rules

China: Clarification of tax position of Shanghai-Hong Kong Stock Connect programme and QFIIs/RQFIIs

Cyprus: Public listed companies in Cyprus

Germany: Treaty override under constitutional attack again

Hong Kong: Hong Kong signs Model 2 IGA under FATCA

India: Ruling on applicability of deduction non-discrimination clause

Ireland: Changes to Irish corporate residence rules

Italy: Italy announces Patent Box regime from 2015

Luxembourg: Tax measures to be introduced January 2015

FYR Macedonia Lower VAT registration threshold enacted; possibility of electronic invoicing introduced

Malta: Budget 2015: New and revised tax measures

Mexico: New miscellaneous rules allow the deduction of pro-rata expenses

Montenegro: Privatisation of Poliex: Montenegrin arms exporter

New Zealand: NZ Inland Revenue releases GAAR guidance

Norway: Corporate tax changes in the 2015 national Budget

Poland: Amendments to transfer pricing regulations from January 2015

Romania: Tax incentives introduced in 2014

Serbia: Controversial law on public notaries

South Africa: Treaty shopping in a South African context

Spain: Spanish Supreme Court confirms PE interpretation in certain business restructurings

Switzerland: Why the Swiss Corporate Tax Reform III needs to be aligned with BEPS

US Inbound: Inbound § 7874 issues

US Outbound: IRS releases final GRA regulations

Lonely hearts to be taxed in parts?

Porn or art? Let the taxman decide

Mansion tax triggers Klass warfare

Quotes of the month

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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