September 2014

Main

Environmental fiscal reform: Windows of opportunity

Convergence or divergence: New reporting standards in India

Inverted views of morality

Herve Israel joins DLA Piper

EY appoints Jay Nibbe as new global head of tax

Brian Birt joins MHA MacIntyre Hudson

Barrie Akin joins Devereux Chambers

Troutman Sanders hires new energy tax partner

Wilmer Hale takes Schnall from Bingham

Felicity Cullen QC joins Devereux Chambers tax team

McAlonan joins EY from IRS

Baucus adviser joins EY

Al-Thani takes CFO and tax roles at Qatar Financial Centre Authority

Deals of the month

Pfizer and AstraZeneca go separate ways…for now

Infographic: US pharma industry: Addicted to inversions?

HMRC to get even tougher on tax avoidance

World Tax Authority: Taking harmonisation to the next level

OECD reveals all about new global standard

Going the extra mile - when finance and IT suddenly awoke

Special features - September 2014

Alternative dispute resolution: Alleviating burdens all round

NZ Inland Revenue releases draft GAAR guidance

The IMF and international tax

Albania: VAT deferral for machinery and equipment imports in Albania

Brazil: Brazilian revenue authorities release provision for treating certain Swiss regimes as privileged tax regimes

Bulgaria: Prognosis for Bulgarian GDP growth

Canada: Canada signs protocol to amend Canada-UK tax treaty

Chile: Chilean tax reform – Where are we now? Proposed changes in light of international businesses and Chile’s tax treaties

China: Guidance on Chinese general anti-avoidance rule published for comment

Cyprus: Cyprus investment firm (CIF): A good vehicle into the European investment arena

EU: IP regimes under scrutiny in Europe

Germany: Has the ECJ opened the door to horizontal group relief?

Hong Kong: Hong Kong signs double tax agreement with South Korea

India: Ruling on availability of treaty benefits to a non-beneficial owner recipient

Italy: New direct lending opportunities in Italy

Luxembourg: Luxembourg tax authorities release circular on the use of a foreign functional currency for tax purposes

FYR Macedonia: FYR Macedonia abolishes the calendar year as a VAT period; aims to decrease VAT registration threshold

Malta: Budget 2014 implementation: Tax updates

Mexico: New tax position on pro-rata expenses assigned to Mexico

New Zealand: Tax policies to feature in general election

Poland: Polish thin cap rules to change

South Africa: New thin capitalisation rules

Spain: Changes to the Spanish participation exemption regime

Switzerland: Switzerland considering notional interest deduction on equity

Ukraine: Ukrainian government embarks on a tax offensive trying to boost collections

US Inbound: BEPS roundup: Developments and US views

US Outbound: IRS issues notice clarifying section 901(m) disposition rule

Graver Norquist reveals burning ambition

Honey, I faked the kids

Quotes of the month

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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