October 2013

Main

Calling time on VAT rises

King & Spalding recruits Department of Justice trial lawyer to Washington office

Specialist tax counsel Jolyon Maugham joins Devereux Chambers

Cameron Cosby joins Hogan Lovells as a tax partner

Switzerland's Federal Council picks de Watteville as new state secretary for tax

Maples & Calder takes partner from Mason Hayes & Curran

Hogan Lovells adds Allen & Overy partner to Luxembourg office

MoFo launches German practice

Shearman & Sterling and Tremonti Vitali Romagnoli Piccardi e Associati announce cooperative alliance

Deals of the month

Germany's move to align PE rules with OECD could increase TP risk

G20 backs BEPS action despite implementation concerns

Legal opinion means EU FTT to be watered down but not derailed

International tax transparency: Past, present and future

Unlocking MAP disputes: Is mediation the key?

Mexico: closer scrutiny of international taxpayers coming

Seven reasons to choose a boutique tax recruitment agency

Indirect tax reform continues for emerging economies

TP arbitration for developing countries: Benefits and burdens

Foreign employee secondments and the PE issue

Legitimate uses of LVCR

VAT in software transactions: The end of effective use

Brazilian taxpayers reveal complaints and desires

Multilateral cooperative compliance: The next step?

Advocate General opinion in FII GLO encourages claimants

Albania: The Administrative Courts and their impact on the public administration functioning

Argentina: Argentina creates a tax on capital gains and dividends

Bosnia and Herzegovina: Free trade agreement signed between Bosnia and Herzegovina and the European Free Trade Association

Bulgaria: Corporate Income Tax Act amendments related to scholarship donations

Cambodia: Taxable presence and commercial presence

Canada: Proposed legislative amendments to foreign affiliate dumping rules

China: Tax clearance procedure for certain outbound remittances overhauled

Cyprus: Clarifications published by Inland Revenue on taxation

France: New French tax credit for competitiveness

India: Administrative notifications prescribe additional reporting requirements in certain cross-border situations

Luxembourg: Luxembourg keeps on expanding its treaty network

FYR Macedonia: FYR Macedonia - Azerbaijan treaty enters into force

Mexico: Tax authorities' new guidance on permanent establishment

Montenegro: VAT treatment of promotional activities

Myanmar: Creation of Large Taxpayer Unit scheduled for 2014

New Zealand: New Zealand to effect significant changes to taxation of foreign superannuation interests

Portugal: Portuguese corporate tax reform in the making: draft report proposals

Romania: Corporate income tax consolidation of permanent establishments now possible

Serbia: New law on audit

South Africa: Taxation of South African residents working for foreign companies

Spain: Financial goodwill on the acquisition of foreign companies of state aid

Sweden: Important case law developments regarding withholding tax and the free movement of capital

Switzerland: Withholding tax refund on dividend transactions denied

US Inbound: IRS private ruling 201328003

US Outbound: Fifth Circuit holds section 951 inclusions not qualified dividend income

Vietnam: How to interpret the meaning of "an entity principally holding immovable property" under Vietnam's regulations

Tax Relief

Will Morris of BIAC on business conference with OECD about BEPS

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored