July / August 2010

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Congress blows whistle on economic substance

Switzerland rejects UBS deal with US

Japan's ruling party proposes tax cut

Senate kills tax extenders legislation

Calls go up for a price on carbon

China claims biggest 698 victory

Chancellor announces corporate tax cuts

Tax authorities' claim Vodafone warned of $2 billion tax bill

East African budgets bring tax changes

European heavyweights see common tax base as key to single market

Beware Circular 698 on indirect transfers

Tribunal causes surprise with transparency decision in Swift

European awards winners take their prizes

Italy steps up evasion campaign

New exemption brings cheer for overseas employees

UK considers ADR to resolve tax disputes

What effective tax rate lacks as a performance indicator

South Africa joins competition for holding companies

Indirect taxes are on the up and up

Albania and Germany move towards stronger cooperation

Government response to tax reform lacks direction

Deadlines for VAT refund claims in Belgium cut significantly for foreign taxpayers

Investment opportunities between Bulgaria and Germany

Mandatory disclosure proposed for aggressive tax planning

US-Chile double tax treaty: effects or reduction of withholding taxes in other treaties

Structuring and restructuring via Cyprus

Commission policy paper on relaunch of single market postponed until after summer

Court rulings on taxation of cross-border dividends

France consider new partnership legislation

Ease-up on transfer of functions

Tribunal ruling on taxation of offshore services

Ireland attracts Shari'a finance

FYR Macedonia – Estonia income tax treaty

Mexico confirms commitment to mutual tax assistance

Tax treatment of loans in Montenegro

Transaction tax does not fall within scope of merger directive

Poland to renegotiate double tax treaties

ECJ dismisses Commission infringement case on interest payments to banks

Withholding taxes amended

Removal of interest exemption for non-resident investors

Participation exemption changes for real estate activities abroad

Rethinking regional operating headquarters

Changes to Advance Tax Ruling System

New provisions cause uncertainty

FATCA update: New annual PFIC reporting rules/guidance on definitions and scope under Chapter 4 withholding

IRS and Treasury intend to issue subpart F partnership blocker regulations

2011 tax measures announced

People

No way to run a tax system

Take off for tax

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