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Virginie Louvel

Janne Juusela The Finnish government has released a draft bill to limit the deductibility of interest expenses in corporate taxation. The goal of the proposed regulation is to secure Finland's tax base and to balance competition between domestic and foreign groups of companies.

Vietnam has recently had a number of relatively high-profile tax disputes which serve to highlight trends across a number of industries and areas. Tom Prescott of Grant Thornton Vietnam explains what these cases mean for the future of complying with the country’s tax laws.

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.

David Cuellar

Eylem Philippou

Eric Ruud, senior vice-president and general manager, ONESOURCE Indirect Tax for the Tax & Accounting business of Thomson Reuters, looks at how companies can better manage their global indirect tax determination and compliance processes.

Conor Hurley and Jonathan Sheehan of Arthur Cox explain why Ireland is the ideal location for investment and explain why the country’s tax regime makes it the best location for structuring an acquisition, whether Irish or international.

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.

The issue of executive remuneration is a hot topic around the world with governments keen to reduce executive packages and bonuses. Olivia Lynch of KPMG explains how Ireland is treating this topic through the use of the recently introduced special assignee relief programme and why the country wants to be the number one destination for foreign direct investment in Europe.