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Jens Müller-Lee and Thomas Runge of PwC discuss the introduction of the new German certificate of entry and its practical consequences for intra-community trade.

Type of Agreement Country Country Date Signed Tax Information Exchange Agreement Netherlands Seychelles Entered into force September 1 2012

In August, Democratic Representative Jim McDermott tabled a Bill in the US House of Representatives to introduce a national carbon tax. With the House dominated by Republicans hostile to such things, it is unlikely to amount to much more than another nice idea for fixing the economy and saving the world that fell on the sword of politics.

Salman Shaheen talks to Algirdas Semeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud about his big indirect tax reforms.

Suddenly finding yourself without a key part of your tax department can be a problem at the best of times, particularly in the middle of a major international merger. Salman Shaheen explores how taxpayers can benefit from interim VAT management in emergency situations and how it differs from companies’ more common experience of secondment.

The Brazilian states have been abusing their constitutional competence to charge the state value added tax (ICMS) by disregarding the legal procedure to define the taxable basis of the ICMS payable in advance in the tax substitution system (ICMS-ST), argue Júlio de Oliveira and Carolina Romanini Miguel of Machado Associados.

A common caricature is that financial transactions do not involve VAT. But things are not quite so simple anymore, explain Christophe Plainchamp and Nicolas Devillers of Atoz – Taxand.

Juliana Assis Allen Tan Mariana Vito Baker & McKenzie has promoted nine members of its global tax group to the position of partner. Six of the promotions were effective July 1, while three promotions in North America were effective from January 1. In the Asia-Pacific region, the firm announced the following new partners:

David Blair David Fischer Crowell & Moring is strengthening its tax practice with the arrival of two tax controversy and litigation partners in Washington, DC. David Blair joins from Miller & Chevalier, while David Fischer joins from Cooley. The pair collectively bring more than half a century of litigation, trial and advisory experience with them. Blair is a former trial attorney for the tax division of the US Department of Justice and has experience in handling tax litigation and controversy matters in the areas of transfer pricing, foreign tax credits, partnerships, tax treaties, and tax accounting issues, among others.

Annette Ahlers has joined Moss Adams as a partner in its tax specialty group in Los Angeles. She will advise businesses on corporate tax planning related to areas such as transactions, restructuring, post-acquisition compliance, bankruptcy tax analysis.