May 2013

Main

G8 to focus on tax and transparency

Freshfields names new partners

Baker partner rejoins King & Wood Mallesons

Desai made partner at BMR Advisors

Alvarez & Marsal Taxand UK adds two

Hilco Real Estate Appraisals hires McGrath for property tax division

Eleonora Briolini reaches partnership at Bird & Bird

John Cassidy joins Crowe Clark Whitehill in tax investigations

Herrick, Feinstein hire Tuchman to co-chair tax practice

Peter Blessing leaves Shearman & Sterling for KPMG

Deals of the month

Reinsurance transactions under scrutiny in Canada

HMRC releases new GAAR guidance

Luxembourg’s plan for AIFMD puts tax in the spotlight

Transparency: A little information is a dangerous thing

Unitary taxation with combined reporting: The TP solution?

The rise of carbon pricing in the BRICS

EU VAT reform could go much further

Portuguese VAT anti-abuse rules

Why taxpayers should not withdraw claims after Wheels

International mismatches: BEPS and a Danish example

Albania: Albania signs double tax treaty with UK

Argentina: New case-law regarding wealth tax on foreign investors

Bosnia and Herzegovina: New tax treaty negotiations between Bosnia and Herzegovina and Poland

Cambodia: Tax audits part 1: Spero optimus instruo pro pessimus

Canada: The changing international tax landscape: More legislative changes, more context

Chile: New provisional withholding regarding capital gains in the sale of shares and quotas of Chilean companies

Cyprus: Cyprus remains an attractive international business centre

EU: EU member states struggle with the proposed FTT

France: New important compliance burden for companies in France

Germany: Tax risks for management

Greece: Eurozone crisis and transfer pricing

India: Ruling on royalty secondary source rule under Indian tax laws

Laos: Update on tax registration and renewal

Luxembourg: Abuse of law and tax losses

FYR Macedonia: Introduction of lawyer stamps

Mexico: Clarification of the term “standardised software” for tax treaty purposes

Montenegro: Tax treatment of dividends

Myanmar: Transfer pricing in Myanmar

Portugal: Golden visa and non-habitual tax regime: Competing for the best sunny place in Europe

Serbia: Serbia and UAE sign double tax treaty on income and capital

South Africa: 2013 budget

Spain: The tax impact of distressed debt for equity swaps in Spain: the seeds of controversy are sown

Switzerland: New Swiss Accounting Law: Overview of the key accounting and taxation changes

US Inbound: Sale of US partnership interest by non-resident alien

US Outbound: IRS Proposes New GRA Regulations

Vietnam: The MOF changes its position on loan interest and VAT

Tax Relief

The world is changing: The gradual evolution of tax planning

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