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Napoleão Dagnese head of international tax at OC Oerlikon, a high-tech industrial company, provides a critical analysis of the changes to the Brazilian transfer pricing regime, from the taxpayers’ perspective.

Irish leader Enda Kenny signed up to the EU's fiscal compact on tighter budgetary controls in March, but this should not be taken as a sign the country will agree to EU harmonisation over corporate tax rates.

Martin Phelan and Niamh Keogh of William Fry Tax Advisors – Taxand describe how Irish fund structures achieve tax neutrality, and the relatively few administrative hurdles that exist.

Virginie Louvel

Rudina Hoxha The agreement between Albania and Qatar on double tax avoidance and the prevention of fiscal evasion was ratified on December 13 2011 based on the articles 78, 83, points 1 and 121 of the Albanian constitution.

Khoonming Ho

Niklas Schmidt Previously, capital gains, realised by resident and non-resident individuals on transfer of privately-held Austrian real estate sold after a 10-year holding period, were exempt from Austrian taxation. Effective April 1 2012, this exemption was abolished. Capital gains from the transfer of real estate in Austria will now be taxed, at a special tax rate of 25% (after December 31 2012, the notary public formalising the transfer will withhold the tax). An option exists for taxation at marginal income tax rates.

Eylem Philippou

Jane McCormick has become head of tax for KPMG in the UK, succeeding Alastair McLeish, who has been in the position since July 2010.

Another two Dewey & LeBoeuf tax partners have left the firm.