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Anastasia Sagianni The Serbian transfer pricing legislation follows the OECD guidelines and requires that transactions between related parties should be carried out in an arm's length basis. The Serbian tax authorities through the TP Rulebook that was published on July 12 2013 in Official Gazette of RS no. 61/2013, determine the general principles of TP in Serbia. Taxpayers should have the appropriate TP documentation in place to defend their policies in a potential tax investigation. Companies and group of companies with related party transactions are affected by transfer pricing rules.

Sean Foley

A monthly commentary on the notable facts, figures and goings-on in the tax world.

The Business Council of Australia (BCA) has urged the government to slash corporate and income taxes, while raising GST, in a bid to maintain revenue and promote economic growth.

Last year saw the pace of tax policy changes across the world step up a gear. But the tax revolution is far from complete. From BEPS to US corporate tax reform and the EU financial transaction tax, many of the key initiatives that dominated the headlines in 2013 will continue to gather pace in 2014.

International Tax Review analyses the global M&A trends over the last year and highlights the leading firms in the field.

The European Parliament has leant its weight behind a standard VAT return in a move that will please taxpayers.

Rajendra Nayak

Baker & McKenzie has appointed eight new partners to its North America tax practice group. Summer Austin advises clients on international tax and transfer pricing, including planning and dispute resolution, as well as permanent establishment and other treaty matters, value chain transformation, and sourcing of income.

The US Senate Finance Committee has unanimously approved the nominations of Paige Marvel, for a second term, and Tamara Ashford, who is new to the bench, to be judges of the US Tax Court.