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Freshfields Bruckhaus Deringer has appointed Madrid partner Silvia Paternain as its new global head of tax.

Kathleen Penny

Deloitte chief executive and senior partner David Sproul has announced the promotion of 15 members of the firm's tax practice to the role of partner.

Antoine Vergnat is joining McDermott Will & Emery in Paris as a partner in the firm's US and international tax practice group.

Judith Harger has left Dewey & LeBoeuf to join Willkie Farr & Gallagher in London as a partner. She joined LeBoeuf Lamb Greene & MacRae in 2006, before it merged with Dewey Ballantine. Before that she practised with Denton Wilde Sapte, now SNR Denton.

In May the European Court of Justice (ECJ) found that French tax legislation is contrary to EU law when it taxes nationally-sourced dividends paid to certain investment funds which are resident in another state. Nadine Gelli, Eduardo Gracia and Manuel Paz of Ashurst explain why this break-through decision opens the door to a significant number of claims for full refunds to be filed by both EU and non-EU investment funds in France and all across Europe.

Steve Jeffels, head of Global Customer Segments for the Tax & Accounting business of Thomson Reuters, explains why there is no time like the present to prepare for iXBRL compliance.

Rafael Calvo In its rulings dated April 13 2011 and April 26 2012, the Central Economic Administrative Tribunal (Tribunal Económico-Administrativo Central or TEAC, belonging to the Ministry of Finance) concluded that, contrary to the view taken by the taxpayers, the juros sobre o capital próprio (JSCP) distributed by Brazilian subsidiaries should not qualify in Spain for the exemption granted to dividends and shares in income under the Spanish Corporate Income Tax Law. According to Brazilian Law, JSCP result from applying an interest rate over the equity of the company and are distributed to the shareholders out of the profits of the company and pro rata to their holdings in the capital.

Nélio B Weiss

Adrian Rus As expected, Romanian tax authorities' attention on transfer pricing matters is continuously increasing and our experience reveals that in the last year they are increasingly scrutinising the related party transactions of multinationals, requesting transfer pricing documentation reposts as part of various tax audits (audits focused on corporate income tax or VAT). Hence, for the tax directors of multinationals operating in Romania, preparation on transfer pricing documentation matters should represent a key aspect on their agenda much more than two to three years ago.