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Cristina Teixeira Cristina Sampaio Cavalieri Teixeira has left her role as Latin America tax director and Brazil finance director at DuPont, to launch GR8 Tax & Finance Consulting. Teixeira has more than 18 years of tax experience; the first nine of them as a tax consultant and the last nine as the head of tax in Brazil and Latin America for multinationals.

Mike Roberts, managing director, corporate market for the tax & accounting business of Thomson Reuters looks at the major pitfalls companies operating in Europe should beware of if they want to avoid an indirect tax audit.

Edwin Vanderbruggen

Tiago Cassiano Neves

Daniel Harrison In what is undoubtedly an effort to promote the growth of Laos' first and only capital market, the regulators have introduced key tax incentives related to investment associated with the Lao Securities Exchange (LSX). While there are only two companies listed on the stock exchange, there is an expectation that a handful of other entities will list in the near future. The two companies listed are EDL-Generation Public Company (EDL-Gen), a subsidiary of the state-owned energy company, Electricite du Laos (EDL), and Banque Pour Le Commerce Exterieur Lao Public (BCEL), the largest bank in Laos.

David Cuellar

Laura Angelou In the current economic context, the Greek tax authorities are eager to obtain greater tax revenues and transfer pricing is an area Greece can focus on to improve its tax yield. The Greek tax administration deeply scrutinises cases of loss making controlled transactions, saying that the actual prices should have been lower or higher and that more profit should have been offered by the local company.

Jelena Zivkovic Due to a significant budget deficit, in June 2013 the Montenegrin government and Parliament adopted VAT law amendments under which the standard VAT rate will be increased from 17% to 19%. It is expected that the amendments will be in place as of July 1 2013.

Clint O’Connell When it comes to offices, retail and factories in Cambodia, most often the lease agreement is concluded between two Cambodian corporate entities. The landlord could be a property development/investment company and the tenant is usually a corporate entity as well. In Cambodia, a unique set of tax obligations, in terms of VAT and withholding taxes, applies to the rental payments. In some extreme cases, unforeseen tax implications can render the project uneconomical.

Bob van der Made After the European Commission presented its draft Directive for the financial transaction tax (FTT) to the European Council on February 14 2013 under the EU's enhanced cooperation procedure, the national fiscal attachés of the 27 EU member states started a series of technical discussions in the Council Working Party on Tax Questions – Indirect Taxation under the Irish EU Presidency on February 21 2013. This process is referred to as article-by-article reading or first reading whereby the fiscal attachés go through the Directive chronologically and can propose amendments. They can also ask the Commission, which is present throughout, as the proposer of the EU legal act, to clarify the articles and their impact further.