Search results for

Gabriela Bancescu In response to proposals of the business environment aimed at making the Romanian capital market more attractive and to align with European Union requirements, Romania changed its main tax procedure legislation in June 2014. The changes are of relevance to residents in the EU, the European Economic Area or a country which is part of an international legal instrument signed by Romania for fiscal administrative cooperation, who are not obliged to appoint a Romanian tax agent to fulfill their tax reporting obligations, but may do so if they choose. This comes as an exception to the general rule requiring non-resident entities, irrespective of their country of residence, to appoint a tax agent in Romania to fulfill tax reporting obligations of the non-resident, including those arising from realising revenues from disposal of Romanian equities.

Aleksandra Rafailovic After Serbia's double taxation avoidance agreements with Georgia, Canada, Tunisia and Vietnam became effective on January 1 2014, the list of 54 treaty states will soon be extended by Armenia, the agreement with which was ratified in July. The treaty on the avoidance of double taxation between the Government of the Republic of Serbia and the Government of the Republic of Armenia was signed in Yerevan on March 10 2014, while the law on ratification, and the text of the treaty, were published in the Official Gazette of Republic of Serbia no. 7/14 of July 3 2014, and will enter into force in the near future, once ratified by the Republic of Armenia.

Both formerly of Gray's Inn Tax Chambers, Aparna Nathan and Marika Lemos have joined the tax group at Devereux Chambers.

Last month, Scotland rejected independence from the rest of the UK, via referendum, and in so doing became the first country in history to opt against independence when faced with the choice. September also showed just how difficult it is to find a consensus on tax issues.

Jason Lester has been named as EY's new UK & Ireland managing partner for tax, succeeding John Dixon.

Phil Morrison McDermott, Will & Emery has hired an international tax practitioner to join its tax team in Washington, DC. Phil Morrison, a former senior international tax official at the US Treasury Department, has joined the firm as counsel in its US and international tax practice group. He recently left a role as a principal at Deloitte's US tax practice, where he was responsible for international tax quality control.

Kelly Stricklin-Coutinho Kelly Stricklin-Coutinho, formerly of PwC Legal, has joined Thirty Nine Essex Street barristers' chambers in London. Stricklin-Coutinho has advised on high value tax enquiries for multinationals dealing with cross-border and domestic issues. Her administrative and judicial tax disputes experience includes cases at every level from the tax tribunal to the European Court of Justice.

Graham Iversen has joined Greenberg Traurig's London office as a partner in the firm's global tax group.

Read this month's special features on Asia and tax technology.

Differing tax treaty definitions, or the lack of them, mean that the term ‘operation of ships/aircrafts in international traffic’ has caused controversy for India’s taxpayers, explain Ajit Kumar Jain, Kanchana Ramamurthi and Mehul Jain of BMR & Associates.