November 2013

Main

Swiss information exchange full of holes

Scott Young joins Ryan to boost tax compliance practice

Peter Barnes leaves GE for Caplin & Drysdale

CIOT passes Riches on to Smith & Williamson

Leading silk appointed to High Court bench

Steptoe adds Rizzi as partner

Reed Smith takes five from Dentons' tax practice

Stephanie Loughlin leaves Dow Lohnes for Venable

Deals of the month

Compensating adjustment mechanism: Loophole closed

Australia echoes UK's "open for business" line as policies emerge

India’s GAAR: Nice idea, shame about the execution

Cross-border services in tax treaties: crossing the PE border

Americas Tax Awards 2013

Cover story

Corporate tax: The impact of BEPS and beyond

The steady evolution of indirect tax reform

The future is bright for transfer pricing

How the courts could redefine planning limits in 2014

Germany’s new rules on profit allocation to insurance PEs

Test case for cross-border ruling requests is good for business

VAT in the EU: the law of unintended consequences

Taxpayers hope Supreme Court treads softly in Woods

Albania: Changes in the tax legislation related to the tax representative of non-resident taxpayers

Australia: Tax changes in store with new government

Bosnia and Herzegovina: Business registration reforms in Bosnia and Herzegovina (Republic of Srpska Entity)

Brazil: Tax authorities issue new rules regarding the Transitional Tax Regime: portion of dividends may now be taxable

Bulgaria: Law on foreigners for permanent residency

Canada: Participating interest: No loophole under the Canada-US Tax Convention

Chile: New penalty tax

China: Shanghai pilot free trade zone is officially launched

Cyprus: Cyprus amends registration requirement on trusts

EU: Update on EU FTT

France: French 2014 budget increases companies, tax burden and targets transfers of functions and hybrid financing

Germany: No real estate transfer tax charge on indirect partial transfer of partnership share

India: Rules for application of general-anti avoidance rules

FYR Macedonia: Profit tax: A two-fold system

Mexico: Mexican tax reform: Upcoming changes impacting multinational companies

Montenegro: Alternative yachting centre on Mediterranean sailing map

New Zealand: New Zealand continues to expand and update double tax agreement network

Serbia: Rule book on transfer pricing

South Africa: The gateway into Africa

Spain: Recent tax reforms: time to review your structure?

Switzerland: Will automatic exchange of information arrive in Switzerland?

Ukraine: Treaties and transfer pricing developments

US Inbound: Foreign parent company loans to US subsidiaries

Tax Relief

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