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David Cuellar

May May Kyi

Tiago Cassiano Neves

Jeff Malo Jeff Malo and Ron Hodgeman have been made partners at WTP Advisors in White Plains, New York. Malo leads WTP's US R&D tax credit services and co-leads the interest and penalty team.

"We all want to change the world", John Lennon once sang.

Rudina Hoxha Albania has been applying an attractive flat tax of 10% since 2008. The same flat tax, approximately, has been implemented in the last decade by most of the regional countries. Thus, the question naturally arises: Since most of the regional countries have adopted almost the same flat tax, what makes Albania attractive beyond its low tax norms?

Tom Seymour An exposure draft (ED) of proposed new transfer pricing rules was released on November 22 2012. The ED represents phase two of the reforms announced by the government in November 2011 intended to modernise Australia's transfer pricing laws. Phase one is complete with the recent enactment of the treaty equivalent transfer pricing rules in Subdivision 815-A which, controversially, have retrospective effect from 2004. The ED proposes new Subdivision 815-B (dealing with separate entities), 815-C (permanent establishments); 815-D (record keeping requirements) and 815-E (partnerships and trusts). If enacted, these provisions are proposed to replace Division 13 of the Income Tax Assessment Act and the recently enacted Subdivision 815-A will cease to operate.

Nélio B Weiss

Khoonming Ho

Greece has abolished the legislative transfer pricing framework developed by the Ministry of Development. The move aims to rationalise and modernise the rules by broadening the definition of related entities and introducing an advance pricing agreement.