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David Bradbury, former assistant treasurer of Australia, has been appointed head of the tax policy and statistics division at the OECD. The Global Tax 50 2013 member has been appointed on a three year term, starting April, and will be based in the OECD's Paris headquarters.

From management consultants Accenture, to major pharmaceuticals including Perrigo, Forest Labs and Warner Chilcott, to manufacturer and equipment supplier Eaton Corporation to one of the world’s leading insurance groups, Willis, the shift to adopting an onshore Irish incorporated tax resident parent is gathering pace. Mason Hayes & Curran considers the rationale for such a shift and the long-term value creation for shareholders yielded by the shift.

Peter Clark has joined Baker & McKenzie in Toronto as a partner in the tax department after the closure of Heenan Blaikie, his previous firm.

See who has done the tax work on this month’s biggest deals

Standardisation is proving a struggle The European Commission claimed that the proposals in its 2012 Green Paper would help to standardise the EU's system of VAT and recover lost revenue. However, the document has failed to deliver, a conference of indirect tax specialists was told last month. The Green Paper contained a number of proposals, which aimed to make the VAT system in Europe more efficient, simple and robust. However, Mark Delaney, of Baker & McKenzie, who has attended key discussions between member states and the Commission, told a conference his firm hosted in Milan that little has come from the Green Paper, as of yet.

Andrew Thomson of Sullivan & Cromwell believes the Robin Hood Tax Campaign's justification for an EU financial transaction tax, published in the February issue, is flawed.

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

Dorina Asllani Ndreka VAT is the most important tax in Albania. According to the fiscal indicators regarding the consolidated budget, VAT is expected to amount to 8.5% of GDP for the 2014 fiscal year. VAT is levied on all supplies of goods and services in Albania, and for all imports. The VAT rate in Albania was 20% for the majority of supplies of services and goods, and until now a reduced rate of 10% was levied on the supply of medications and medical services.

Dajana Topic A tax treaty between Bosnia & Herzegovina (B&H) and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion (DTT) related to income and capital taxes was concluded on October 18 2012. Following ratifications from both parties, the DTT entered into force on December 26 2013 and became aplicable as of January 1 2014. The treaty is generally based on the OECD Model Convention.

Kathleen Penny