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The government was dissatisfied with High Court decisions against it

A political backlash is the biggest obstacle to a US VAT Joe Dalton

Damon Wright has joined MHA MacIntyre Hudson, an accounting firm in the UK, as director of VAT services. Formerly with Grant Thornton, he has 20 years experience in indirect tax and VAT, including a spell as an HM Revenue & Customs (HMRC) senior VAT inspector.

Axel Schilder has joined King & Spalding in the firm's Frankfurt office. He will focus on real estate and investment tax law.

Deloitte has named Todd Wolosoff as its new global transfer pricing managing partner, succeeding Jeff Neuenschwander. Wolosoff will remain as the US leader for transfer pricing.

Keeping up-to-date with the latest developments and trends in international tax is no easy task. With legislation created or amended almost every day and court rulings introducing new tax case law regularly, remaining on top of these changes is more vital than ever before.

Jurisdictions such as India, Hong Kong and Singapore have used tax policy to compete for foreign direct investment. Josephine Chuk explains why other countries in the Asia-Pacific region are likely to follow their example.

Panayiotis Diallinas According to Article 6 of the Law on Foreign Exchange operations, offsetting of payables and receivables between resident and non-resident entities is regulated by the Ministry of Finance in cooperation with the National Bank of Serbia. However, the aforementioned offsetting operations between residents and non-residents were not legally regulated until the government of Republic of Serbia adopted the decree on conditions and methods for offsetting payables against receivables involving foreign currency loan operations with foreign countries (the decree), as recommended by the National Bank of Serbia and published on Official Gazette No. 99/11. The decree was effective on January 4 2012.

Peter Dachs South Africa's 2012 budget set out many significant new tax proposals. In particular the rate of dividend withholding tax which comes into effect on April 1 2012 has been increased from 10% to 15%.

Ramón López de Haro