October 2014

Main

The BEPS project at halfway

Finding consensus proves a global challenge

Alma hires HMRC R&D software specialist

Iversen leaves Slaughter and May for Greenberg Traurig in London

Jason Lester is EY’s new UK and Ireland head of tax

Phil Morrison joins McDermott Will & Emery

Kelly Stricklin-Coutinho joins Thirty Nine Essex Street

Leading names in UK tax bar form new chambers

Taxand appoints Alain Recoules as new global indirect tax leader

Devereux Chambers takes two from Gray’s Inn

Former US DoJ Tax Division head joins DLA Piper in New York

Association of Taxation Technicians’ 25 at 25 honours Wagh

Taxpayer concessions included in latest draft of Russian CFC regime

Spanish tax reforms working, but further action needed, says OECD

Tax planning: Source state substance requirements

Winners of the Americas Tax Awards 2014 celebrate

The changing face of tax havens

Treaty definitions proving a headache for Indian taxpayers

Special features - October 2014

Bosnia and Herzegovina: Excise law amended in Bosnia and Herzegovina

Brazil: New divergent decisions regarding taxation of merger of shares

Bulgaria: Amendments to the Bulgarian Public Procurement Act

Canada: Amendments to Canadian international tax proposals

Chile: Final approval for Chilean tax reform package expected next month

China: Notice on further strengthening corporate tax collection and administration on equity transfer

Cyprus: Double taxation agreement between Cyprus and Switzerland

EU FTT: End of the beginning, or beginning of the end?

Germany: Loss relief deferral unconstitutional?

Greece: Challenges in preparing Greek transfer pricing documentation

Hong Kong: Corporate residence determines source of director’s fees

India: Ruling on taxation of indirect transfer

Italy: New tax incentives for cultural activities and tourism sectors

Luxembourg: Recent tax treaties and protocols ratified by Luxembourg

FYR Macedonia: FYR Macedonia adds new product categories to the preferential VAT rate regime

Malta: Malta clarifies taxation of fees paid to non-resident investment committee members

Mexico: New miscellaneous rules introduce additional flexibility on the Mexican maquila regime

New Zealand: High Court rules on residency test for individuals

Poland: Proposal of amendments to VAT Act intended to fight fiscal frauds

Romania: Capital gains tax reporting

Serbia: Serbia – Armenia treaty ratified by Serbian parliament

South Africa: Tax exposure in respect of derivative income earned by non-residents

Switzerland: Swiss non-financial entities and new bank forms – everyone must tick a box

Ukraine: Ukraine tightens currency control rules

US Inbound: Inbound debt limitations

US Outbound: US Tax Court holds EC fine non-deductible under section 162(f)

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