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Read this month's special features for Intangibles and Norway

Some of Denmark’s biggest companies had their names used in the fraud Some of Denmark's biggest companies including Danske Bank, healthcare company Novo Nordisk and Vestas, the world's largest wind energy company, have had their identities stolen and used in a multi-billion kroner tax fraud.

Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs, has urged EU member states to tighten up VAT collection after new figures showed €168 billion was lost in 2013. Joe Stanley-Smith reports.

Igor Vujasinovic In accordance with the conclusions made by the House of Peoples of the Federation of B&H arising from the session held on July 15 2015, the Federal Ministry of Finance has opened a public debate on the draft of the Law on Corporate Income Tax (CIT Law). Public consultations on the law will remain open until October 31 2015. All interested parties have been invited to submit their comments and proposals on the draft of the CIT Law to the Federal Ministry of Finance.

Julio Oliveira On July 21 2015, the Brazilian Government issued the controversial Provisional Measure (PM) 685/2015 which, among other provisions, provides for new rules concerning the disclosure of certain transactions to the Brazilian Internal Federal Revenue Service (RFB). Broadly, PM 685/2015 provides that the following types of transactions occurring in the previous year should be disclosed to the RFB by September 30:

Alexander Linn

Shaun Connolly New Zealand's Government has released a discussion document inviting submissions on proposed changes to the GST treatment of cross-border supplies of services and intangibles. The proposed new rules, which are broadly aligned with OECD draft guidelines on the same topic, would require offshore suppliers to register and account for GST when they supply services and intangibles to New Zealand-resident consumers. The document considers both 'on-the-spot' services, which are typically consumed at the same time and location as they are physically performed, and 'remote' services, which are typically consumed in a different location to where they are physically performed. In the case of on-the-spot services, the existing GST rules are generally considered to achieve the right result, because services performed in New Zealand are subject to GST, whereas services performed outside New Zealand generally are not.

Vicente Bootello

René Schreiber

Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.