October 2012

Main

Time for action on US reform

Albania: Tax deductible expenses

Australia: Working group to consider corporate tax changes

Bosnia and Herzegovina: Amendments to Corporate Income Tax law of Republic of Srpska

Brazil: New provisions regarding the SISCOSERV

Bulgaria: Excise duties & tax warehouses and VAT Laws amended

Canada: Tax breaks end for non-residents holding Québec immovable property via non-resident trusts

China: Major expansion of VAT reforms progressively from August 1 2012

Cyprus: Cyprus-China bilateral relations

Germany: Proposed treatment of permanent establishment as independent entity

Hong Kong: Hong Kong expands tax treaty network

Ireland: EU Emissions Trading Scheme

Japan: Japan Tax Association issues report on equivalent foreign reorganisations

Luxembourg: New protocol to the Luxembourg-Poland double tax treaty

FYR Macedonia: Law on property tax amended

Mexico: Mexico's tax treaty with Qatar

Montenegro: Tax treatment of the payment of undistributed profit

KPMG adds to Houston practice

Former Taxand UK members launch consultancy for voluntary disclosures

Indian Chief Justice Kapadia’s successor announced

Deloitte adds director in Cardiff

Second Commissioner to the Australian Taxation Office announced

Myanmar: New foreign investment law details changes in tax incentives

DLA Piper hires Lloyds’ head of operational and employee taxes

Flick Gocke Schaumburg moves out of Germany

Norway: Carried interest earned by private equity management reclassified as employment income

Penndorf returns to Ashurst

Poland: Taxation of non-resident entertainers in Poland

Serbia: Serbian VAT and corporate income tax rates to increase

Spain: The so-called Spanish "tax amnesty" regime

Deals table

HMRC £1 billion TP yield may signal fast-track APA system

What the UBS whistleblower payout means for corporate taxpayers

Demand mounts for US carbon tax

Chidambaram’s comments put future of India’s DTC in doubt

VAT and intermediation in real estate company shares

Michael Meacher speaks for the voiceless on tax justice

How Brazil’s approach to large taxpayers is evolving

Investing in the EU through an SPV

Foreign affiliate dumping proposals change the landscape

Tax loss carryovers: The hardening of the French regime

Retrospective amendments

Management services in transfer pricing: The battleground

What you need to know about the OECD’s recent TP reports

The future of Israeli indirect taxation

Bad debt VAT relief claims: all about the money

Italy MAPs out future approach to dispute resolution

With section 6676, it does hurt to ask

Tax Relief

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored