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Sead Dado Salkovic Slobodan Mihajlovic A new tax treaty and the protocol to the treaty with respect to taxes on income and capital between Bosnia and Herzegovinia (B&H) and Austria signed on December 16 2010 was ratified by the B&H Parliament on July 27 2011. The treaty shall enter into force after the third month of the ratification instruments has been exchanged and shall be effective as of any fiscal year beginning on or after the first day of January following the exchange of ratification instruments.

The US Senate Finance Committee continues to debate and examine the tax code and recent hearings have sought to propose recommendations for reform to the Joint Select Committee on Deficit Reduction, but so far the witnesses are only agreed on one thing: that the corporate tax rate should be lowered. Matthew Gilleard investigates.

Many private equity funds, including real estate private equity funds, will not fall under the reporting requirements under the German Investment Tax Act (GITA), but will qualify as limited partnerships under the general reporting requirements of the German General Fiscal Code (GFC), explain Simone Stockmar and Friederike Schmitz of Bödecker Ernst & Partner.

Oleg Chayka and Yulia Nogovitsyna of KPMG explain that prospective foreign investors will have to pay more consideration to beneficial ownership requirements and substance when structuring their investments in and transactions with Ukrainian businesses.

US companies are accused of avoiding $60 billion in tax A US policy group said US companies avoided about $60 billion in corporate tax in 2010 through various means, including transfer pricing, and have added 44 substantial new subsidiaries in tax havens.

Earlier this year Caroline Silberztein announced she was leaving the OECD to become a partner in Baker & McKenzie’s Paris office. In a farewell interview, she discusses her time as head of the transfer pricing unit and how she expects it to progress.

Greg Dorey The UK and Hungary have signed a comprehensive agreement for the avoidance of double taxation that will provide increased cross-border certainty between the two countries.

The dispute started 10 years ago

Nélio Weiss Philippe Jeffrey In early August, the Brazilian government announced several measures with the aim of benefitting local manufacturers and exporters of goods and services. Referred to as Brasil Maior (Greater Brazil) and the subject of much media attention, the government's plan is to augment national competitiveness through incentives for technical innovation, research, and added value in production as well as provide clear advantages for exporters who are suffering from the continued appreciation of the Brazilian real.

Rudina Hoxha,