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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.

Philip Baker Philip Baker, Patrick Way, Patrick Soares and Imran Afzal launched Field Court Tax Chambers in August after their previous set, Gray's Inn Tax Chambers, decided to leave the Inns of Court. Between them, the four cover a wide range of topics in their practices, for companies, private clients and the tax authorities, including property taxation, VAT, trusts and offshore tax, international tax, tax and human rights, inheritance tax, capital gains, stamp duty and stamp duty land tax. They are all well-known speakers, lecturers and writers on tax issues.

David Cuellar

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.

Tim Stewart Expatriates with residential investment properties in New Zealand can breathe easier after the High Court allowed the taxpayer's appeal in Diamond v Commissioner of Inland Revenue. The case concerned whether a residential investment property in New Zealand that Diamond had owned but never lived in could be his "permanent place of abode" such that Diamond was a New Zealand tax resident and, therefore, liable to New Zealand tax on his worldwide income. New Zealand has two main tests to determine if an individual is tax resident. A day-count test and the "permanent place of abode" test. It is only necessary to satisfy one of these tests. Diamond was not resident under the day-count test as he was absent from New Zealand for the required period of time during the relevant tax years.

Giuliano Foglia

Peter Dachs South Africa taxes a resident, as defined in the Income Tax Act, on its worldwide income. A South African resident is defined in section 1 of the Income Tax Act as a person (other than a natural person) which is incorporated, established or formed in the Republic or which has its place of effective management in the Republic, but does not include any person who is deemed to be exclusively a resident of another country for purposes of the application of any double taxation agreement entered into by South Africa.

Sarah Drye

The recently released BEPS deliverables have generated more confusion than certainty, specifically with regards to the OECD’s plans for the arm’s-length standard.

Christophe Plainchamp and Thibaut Boulangé of Atoz – Taxand Luxembourg look at the incoming changes to the VAT place of supply rules in the EU.