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The Franked Investment Income Group Litigation (FII GLO) concerning claimants' rights to recover overcharged tax from HM Revenue & Customs (HMRC) has been batted back and forth between the UK courts and the European Court of Justice (ECJ) since 2006. Philippe Freund, of Joseph Hage Aaronson, explains why an Advocate General's opinion on the third reference to the ECJ has given taxpayers cause to be optimistic.

Dorina Asllani Ndreka, Eurofast Global Since May 2012, the Parliament of Albania has approved the law for the creation and functioning of the administrative courts, at all the three levels of judiciary, including the Supreme Court's Administrative College. At the moment, the administrative disputes are reviewed by the same courts that settle civil and criminal cases. With the exception of some rules and procedures, the administrative dispute is adjudicated, in accordance with the Code of Civil Procedure, according to the same rules as the other civil cases.

The German fiscal authority will impose VAT on the cross-border provision of a company car at the residence of the final consumer. This means that an employer now has to pay foreign VAT if employees have their residence in another EU member state and receive a company car that is also for private use.

Greg Neill, Russell McVeagh Under existing law, New Zealand individuals with interests in foreign superannuation schemes may be subject to tax in respect of those interests on an accrual basis, rather than being taxed only on distributions from the scheme. In addition, the circumstances in which a distribution from such a scheme is taxable are presently uncertain. Because of this uncertainty, and the complexity of the rules, there has historically been a high level of non-compliance by New Zealand taxpayers in relation to their interests in foreign superannuation schemes.

Dajana Topic, Eurofast Global A free trade agreement (FTA) has been signed between Bosnia and Herzegovina (BIH) and ministers from the member states of the European Free Trade Association (EFTA) – Iceland, Liechtenstein, Norway and Switzerland, on June 24 2013.

Andrés Edelstein and Ignacio Rodríguez, PwC The Argentine Parliament has approved the draft Bill sent by the Executive Branch that creates a 15% tax on capital gains arising from the transfer of unlisted stock and quotas. The Bill also includes a 10% tax on dividend distributions.

Clint O'Connell, VDB Loi When a business begins activity in a state where it does not intend to open a formal presence, both tax rules and commercial laws must be considered. Here we analyse whether it is possible, in Cambodia, to have a commercial presence without also having a tax liability, or to have a taxable presence where there is not a commercial presence.

Donka Pechilkova, Eurofast Global New amendments to the Bulgarian Corporate Income Tax Act were adopted on August 2 2013. They mostly concern donations and more specifically donations in favour of students in secondary schools and/or universities carrying out their studies in an EU member state. The amendments will be effective from January 1 2014.

Sabrina Wong and Atbin Dezfuli, Blake Cassels & Graydon On August 16 2013, the government of Canada introduced draft legislative proposals (August 16 proposals) to amend its foreign affiliate (FA) dumping rules. The measures may be introduced into Parliament as early as autumn 2013.

Zoe Kokoni, Eurofast Taxand The Inland Revenue Department of Cyprus (IRD) has released a document to provide assistance to taxpayers in relation to provisions on taxation.