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November 2014
Main
What businesses should know about Europe’s CCCTB
France asserts PE in commissionaire structures again
A quarter of a century later…
John McGowan takes over Deloitte’s national tax technology practice in US
Asquith joins Avalara as VP global tax
Wood leads tax team to KPMG
JWS hires Tang and Grieve
Susan Raaijmakers joins Taxand Netherlands
Steffan Adfeldt leaves Barclays for BDO
FTI Consulting hires Richard Baxter as new head of indirect taxation
Ryan hires Jean-Paul Ouaksel to lead its new Paris office
Fried Frank announces double hire
Deals of the month
Doubts over Italy’s €1.5 billion voluntary disclosure target
Bombay High Court rules in favour of Vodafone on share issue
Moscovici signals intention to bring in financial transaction tax
OECD unveils plan for 2014/2015 BEPS work
Time is up for the double-Irish
International Tax Review at 25: What has changed in a quarter of a century
Special features - November 2014
Albania: Transfer pricing: A step forward for Albania
Bosnia and Herzegovina: Changes to Law on Cash Registers in Republic of Srpska
Bulgaria: Bulgarian VAT Law amendments
Canada: Recent treaty shopping developments
Chile: New thin capitalisation rules
China: SAT’s formal assessment on service fees and royalty payments
Cyprus: Cyprus expands its treaty network with Lithuania and Guernsey
EU: Fiscal state aid and BEPS: EU Commission launches series of in-depth investigations into specific tax rulings and regimes
Germany: Self-disclosure rule amendments bring good and bad news for corporates
Hong Kong: Hong Kong commits to the Common Reporting Standard
India: Ruling on characterisation of surplus on sale of debentures
Ireland: Ireland ready for VAT Mini-One-Stop-Shop
Italy: Positive boost for special regime applicable to certain listed real estate investment companies
Luxembourg: Luxembourg signs new protocol to treaty with France
FYR Macedonia: New Profit Tax Law to enter into force in 2015
Montenegro: Montenegro-Azerbaijan DTT analysis
Serbia: Reactions to the application of FATCA regulations in Serbia
South Africa: Interest withholding tax update
Spain: Changes to the inbound expatriates system: Beckham clause attracts talent to Spain
Switzerland: Corporate tax reform as per draft legislation would make Switzerland more attractive for multinationals
US Inbound: IRS issues portfolio interest payment clarification
US Outbound: Treasury Department releases new anti-inversion rules
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