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February 2014
Main
In with the new
Ajit Tolani leaves ELP to set up own practice
Miller & Chevalier takes Linda Carlisle from White & Case
Hogan Lovells adds Basuk and Giordano to US tax partners
Katz and Paulos join Akin Gump partnership
Paul Weiss adds Sontag and Karsnitz as partners
Alan Granwell leaves DLA Piper for Sharp Partners
Andrew Mills named second commissioner to the Australian Taxation Office
Jewett becomes new Morrison & Foerster tax partner
VMW rebrand creates Taxand Netherlands
Berwick moves to Irwin Mitchell
VDB Loi expands presence in Myanmar
Milnes strengthens Grant Thornton’s UK financial services tax practice
Tax partner West takes Steptoe leadership
Three reach partnership at P+P Pöllath
Boehm steps up to partnership at Cadwalader
Sutherland promotes Pauls to tax partnership
Deals of the month
National Taxpayer Advocate points out flaws in FATCA implementation
Polish proposals prompt double taxation concerns
Tax authorities failing at their basic job
The dark side of transparency
ITIC moves forward with long game approach
Special features - February 2014
The Robin Hood tax rides forth
Indirect tax traps: Selling goods cross-border
Getting value from advisers: An in-house perspective
India: The importance and evolution of substance
Tax, development and the new Millennium Development Goals
Tax insurance: Another tool for your transaction toolbox?
Albania: Double tax treaty between Albania and India enters into force
Australia: Thin capitalisation and other international tax changes
Bosnia and Herzegovina: Excise duty rates increased for 2014
Brazil: Provisional Measure No. 627 repeals the Transitional Tax Regime and brings significant changes to Brazilian tax legislation
Bulgaria: Bulgaria passes the First Offshore Companies Act
Canada: Government’s mandate to improve integrity of Canadian tax system continues with enactment of Bill C-4
Chile: The correlation between deductible expenses and taxable income
Chile: Main tax novelties introduced by the Chilean sole law on funds
China: Clarification on non-resident enterprises electing for special tax treatment of Chinese equity interest transfers
Cyprus: VAT: Increase of standard rates and related inventory counts
EU: EU leaders reach conclusions on EU tax policy
Hong Kong: Tax concessions to captive insurance companies
India: Ruling on eligibility of fiscally transparent entity for tax treaty benefits
Luxembourg: Government reveals business friendly programme
FYR Macedonia: Government adopts law on public disclosure of tax debtors
Malta: The new Malta-Ukraine and Malta-Russia double tax agreements
Mexico: 2014 tax reform rules for Maquiladoras (IMMEX) are relaxed
Montenegro: Employment of persons with disability and tax incentives
New Zealand: New Zealand Court of Appeal rules on reinsurance arrangements
Romania: Participation exemption regime applicable
Serbia: Electronic certified signatures
South Africa: Exchange control and tax dispensation for domestic treasury management companies
Spain: Spanish court makes favourable decisions on tax reimbursement to a foreign foundation deriving from EU law
Switzerland: Use of a Swiss company’s tax losses after a change of tax status
Ukraine: Recent tax changes in Ukraine
US inbound: Outbound liquidation
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