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Hartwig Welbers Self-disclosure allows tax evaders to avoid prosecution by coming forward of their own volition and paying the tax evaded. In principle, this opportunity is to be retained, although many believe that the current rules need to be tightened. The Ministry of Finance has now published draft amending legislation to that end. This subject is relevant to corporates in respect of their mass data filings of monthly VAT and payroll withholding. Because it is not easy for the authorities to distinguish between an error and a wilful attempt to defraud, there is a growing tendency to see corrected returns as failed self-disclosures (because they often cannot meet all the formal requirements) and to open criminal proceedings. The new ministerial draft now published tackles this issue by re-introducing partial self-disclosure for monthly or quarterly VAT or payroll withholding tax returns. A corrected return will not fail in respect of the corrections.

The European Commission announced its directive proposal for a common consolidated corporate tax base (CCCTB) more than three and a half years ago, on March 16 2011. Andreas Eggert discusses how the proposal has developed since then.

The double-Irish will not be available to new companies from January and will be phased out for existing taxpayers between now and 2020 The Irish government announced in its 2015 Budget the abolition of the so-called double-Irish structure and its intention to introduce an income-based system for the taxation of intellectual property, which it is calling a Knowledge Development Box. In a well-flagged move, Michael Noonan, the Irish Minister of Finance, said in his speech that the double-Irish would be not be available to new companies from January 1 next year. A transition period for existing taxpayers will last until the end of 2020. Noonan said the change means that companies incorporated in Ireland would have to be tax resident there too.

It was a year of memorable images, from the fall of the Berlin Wall to the student-led protests in Beijing's Tiananmen Square. It was a year of ups and downs, too; in Germany the wall came down while in China protestors stood up for democracy.

Tax has changed dramatically since the first issue of International Tax Review came out in November 1989. Using a selection of articles – one from each year – Ralph Cunningham and Matthew Gilleard assess how many of those changes have been reflected in the publication over the past 25 years.

Raaijmakers, who will be a partner of her new firm, advises private and institutional investors in the real estate sector in the Netherlands, Germany and the US on projects such as setting up partnerships.

Australian firm Johnson, Winter & Slattery (JWS) has completed a double move for Reynah Tang and Stewart Grieve, both of whom had previously worked at Corrs Chambers Westgarth for more than 20 years each.

KPMG in Australia has hired three tax lawyers, partner Angela Wood and senior lawyers Ross Hocking and Angelina Lagana, from the severely depleted Maddocks tax controversy team.

Richard Asquith Richard Asquith will be responsible for the company's efforts to help businesses manage compliance obligations as they enter new markets. He has joined Avalara as its VP global tax after spending nine years as global head of VAT and IPT (insurance premium tax) at TMF Group – a practice he founded at the company.

Greg Lockhart