October 2011

Main

Tax changes herald a new beginning

OECD report revives tax avoidance debate

Reactions to the revised Energy Tax Directive

PwC grows in the US

Quaghebeur leaves Vandendijk

KPMG US hire in Fort Lauderdale

Duane Morris & Selvam adds corporate practice director

Mazars adds to London office

Marccus Partners strengthens tax team

Japan’s finance minister seeks corporate tax cut

How the new UK-Hungary DTA will improve certainty

US reformers agree on need for lower corporate tax rate

Effects on ABS notes issued on securitisation transactions

Ukraine ready to challenge double tax treaty benefits

German tax reporting for foreign limited partnerships

Is a UK viable general anti-avoidance rule possible?

US profit shifting costing billions

GlaxoSmithKline files its arguments to Supreme Court of Canada

Checking out

Mary Bennett is homeward bound

The show must go on

Asia steps up transfer pricing enforcement

Questions raised on the new UK patent box

Hong Kong Revenue appeals Li & Fung decision

James Hardie wins Australian GAAR decision

PE ruling highlights importance of detailed documentation

The growing powers of South Africa’s tax officials

Unanswered questions after Mayo

Tax planning challenges in Thailand

Czech Republic looks to raise VAT

How to prepare for India’s GST

Why environmental tax is topping the political agenda

Are VAT rates reaching their natural peak?

How to streamline Spanish real estate investment structures

Albania: Fiscal Amnesty Law

Australia: New tax incentive program for investment in R&D

Bosnia & Herzegovina: Tax treaty with Austria

Brazil: Brazil announces new incentives to boost competitiveness of national goods

Bulgaria: Concept of permanent establishment

Canada: Significant amendments to Canadian foreign affiliate rules

Cyprus: Revised rules for intra-group loans through Cyprus

Finland: Court case concerning Finnish CFC law

Germany: Separate entity transfer pricing for PEs

FYR Macedonia: Norway treaty ratified

Mexico: New tax treaty with Hungary

Montenegro: New decree on criteria and methodology for determining the market value of real estate

Poland: Poland undergoes VAT reforms

Romania: Fiscal credit procedure in case of salary income

Serbia: Protocol with Czech Republic enters into force

US Inbound: Stop Tax Haven Abuse legislation reintroduced

US Outbound: Final and temporary regulations issued on structured passive investment arrangements

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