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Adam Kestenbaum Maj Vaseghi Latham & Watkins in the US has announced the promotion of tax associates Adam Kestenbaum and Maj Vaseghi. Kestenbaum will be a partner in the firm's Washington, DC office, and specialises in executive compensation and employee benefits. He works with private companies, private equity sponsors and executives on a range of benefit plans and compensation arrangements.

Judge, Tax Court of Canada

Rockstar, campaigner on development

Commissioner general, Tanzania Revenue Authority

Jim Fuller

Sean Foley

Mario Ortega Calle

Henrik Brødholt On October 8 2014 the Norwegian government presented the national Budget for 2015. As expected there were no substantial changes regarding corporate income tax, as the government awaits the finalisation of the tax consideration by the Scheel working party. There were, however, changes to partnership taxation and exit taxation, as well as revisions to the R&D credit. The national Budget has proposed that partners in Norwegian silent partnerships (IS) and limited partners in limited partnerships (KS) shall be disallowed the ability to use tax losses arising from these partnerships as a means of offsetting taxable profit from other sources. The Budget instead allows for tax losses to be carried forward and offset against future profits, and/or a taxable gain from selling shares, in the same IS or KS. The proposed changes are justified by way of increasing equal treatment of different company types, reducing potential abuse and for general tax rules simplification. The proposed amendments may result in significant changes in the structure, timing and total tax costs for IS and KS companies. These rules are proposed to take effect from 2015.

Peter Dachs Shifting profits and other actions that could erode countries' tax bases have been topics of debate at various international fora and the Davis Tax Committee has been tasked with addressing the issues in a South African context. Treaty shopping is one of the issues considered by the OECD in its base erosion and profit shifting (BEPS) reports.

The Council of the European Union has approved an amendment to the EU Parent-Subsidiary Directive in a clampdown on aggressive corporate tax avoidance.