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The agreement between the Government of the United Arab Emirates (UAE) and Mexico for the avoidance of double taxation was signed in Abu Dhabi on November 20 2012. It came into force on July 9 2014 and will be applicable from January 1 2015.

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.

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.

Steffan Adfeldt has left Barclays to join BDO in the UK as a tax director in the firm's financial services group.

Jean-Paul Ouaksel Ryan has recruited Jean-Paul Ouaksel as principal of the US firm's newly-opened Paris office. Ouaksel is an indirect tax specialist. He was indirect tax director for global healthcare leader Sanofi and national head of indirect tax at a major national accounting firm. He is also the president of the VAT commission of the Mouvement des Enterprises de France (MEDEF), the most influential employers' organisation in France, and is one of three French members of the European Commission's VAT expert group in Brussels.

Greg Lockhart

Cristiano Garbarini

Emilie Fister

Aleksandra Rafailovic The application of FATCA regulations by some Serbian Banks, and more specifically the required consent for collection and delivery of personal data and information about their bank account to the IRS as a prerequisite to open a bank account, have provoked strong reactions from Serbian citizens. The Foreign Account Tax Compliance Act (FATCA) is a set of regulations adopted in the United States to combat offshore tax evasion by US citizens and companies.

Eduardo Gómez de Salazar The "Beckham clause" has been offered as an incentive for attracting talent in the Spanish Personal Income Tax Law since 2004. It involves a special tax system available for executives and other employees who, on being sent to Spain, meet the requirements to be treated as Spanish tax residents on the terms described in Article 9 of the Personal Income Tax Law, and satisfy the following conditions: They must not have been resident in Spain in the 10 years preceding their assignment to Spain; Their assignment to Spain must take place as a result of an employment contract; Their work must actually be performed in Spain; That work must be performed for a Spanish resident company or entity; The salary income earned under that employment relationship must not be exempt from personal income tax; and The expected compensation under the employment contract in each of the tax periods in which this special system is applied cannot exceed €600,000 ($766,000) per annum. This system allows any taxpayers becoming tax resident in Spain to elect to be taxed, for the five fiscal years following the year they became tax resident, to apply the rules on determining the tax debt established in the Spanish law for non-tax residents.