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Daniel Kaiser of Kuffner, Maunz, Langer, Zugmaier explores the German fiscal authorities’ latest attempts to clamp down on instances of VAT fraud.

As a result of globalisation, a lot of transactions today take place overseas. This has led to the phenomenon of double taxation becoming a real issue for companies and their shareholders. Martín Acero and Andrés Millán of prietocarrizosa explore how Colombian tax credits can mitigate double taxation concerns.

Deloitte's industry experts examine the factors driving the pricing of intercompany transactions in the technology, oil and gas, life sciences, media and entertainment, consumer products, manufacturing and financial services sectors.

Horacio Dinice, with the assistance of transfer pricing leaders from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries from the region except Brazil, Chile and Mexico), introduces an update on new rules in Central and South America and details the topics dominating the time of taxpayers in the region.

The past three years have seen significant changes to the Colombian tax framework, generally constituting a convergence with international tax concepts. Ximena Zuluaga and Luis Orlando Sánchez, of EY, explore the changes introduced by the 2012 tax reform and associated regulations released at the end of 2013 and assess the scope for further reform measures.

Bob Stack, deputy assistant secretary (international tax affairs), US Department of Treasury, has spoken out against other countries’ use of patent box regimes in a speech following the BEPS document releases last week.

Advisers and taxpayers have voiced their concerns about the questions which still remain unanswered in the BEPS disclosure documents at TPWeek and International Tax Review’s 14th Global Transfer Pricing Forum in Washington, DC.

Bob Stack, deputy assistant secretary (international tax affairs), US Department of Treasury, has spoken publicly in the wake of last week’s BEPS document releases.

Type of Deal Value Acquirer Target Adviser to acquirer (tax) Adviser to target (tax) Acquisition $3 billion Robert Bosch GmbH BSH Bosch und Siemens Hausgerate GmbH (BSH) Hengeler Mueller - Stefanie Beinert Type of Deal Value Issuer/Borrower Lead managers/arrangers Adviser to issuer/borrower (tax) Adviser to lead managers (tax) Revolving Credit Facility $2.5 billion Computer Sciences Corporation Citibank N.A. Davis Polk & Wardwell Shearman & Sterling Senior Notes Offering $2 billion General Motors Financial Company Inc. Deutsche Bank Securities Inc., Banco Bradesco BBI S.A., Goldman, Sachs & Co., Lloyds Securities Inc. and Morgan Stanley & Co. LLC Hunton & Williams Davis Polk & Wardwell - Lucy Farr, Nicholas Machen Covered Bonds Offering $1.75 billion Royal Bank of Canada RBC Capital Markets, LLC, Citigroup Global Markets Inc., TD Securities (USA) LLC Morrison & Foerster, Sullivan & Cromwell, Norton Rose Fulbright Canada Allen & Overy, Davis Polk & Wardwell, McCarthy Tetrault Senior Notes Offering $400 million Trinity Industries Inc. J.P. Morgan Securities LLC, Merrill Lynch, Pierce, Fenner & Smith Inc. Haynes & Boone Davis Polk & Wardwell - Michael Mollerus, Adam Perry Senior Notes Due 2019 $350 million GameStop Corporation Merrill Lynch, Pierce Fenner & Smith Inc. Pepper Hamilton Davis Polk & Wardwell - Rachel Kleinberg, William Curran, Anne McGinnis Notes Offering and Tender Offer $325 million Gol LuxCo S.A. BB Securities Limited, Banco Bradesco BBI S.A., Citigroup Global Markets Inc., Morgan Stanley & Co LLC and Santander Investment Securities Inc. Milbank Tweed Hadley & McCloy Davis Polk & Wardwell - Rachel Kleinberg, Isaac MacDonald

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