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Rudina Hoxha A streamlined system of collecting the income tax and the withholding tax on dividends, interest and other services is part of the Albanian efforts to modernise the tax legislation. Withholding taxes are defined in the income tax law provisions. The income tax law was approved in 1998 and after that many other by-laws came into force.

Andrés Edelstein Ignacio Rodríguez The Argentine wealth tax is an annual tax levied on shares or other participation in the capital of local companies owned by individuals or undivided estates domiciled in Argentina or abroad, or companies or any other type of legal person domiciled abroad.

Peter Dachs The annual amendments to South Africa's tax legislation are mainly aimed at refining, tightening and clarifying the provisions of the relevant legislation. However, in 2010 and 2011, we have seen significant changes which have a fundamental impact on both resident and non-resident taxpayers. Some of these changes are already in force whilst others will come into effect in 2012 and 2013.

Taxpayers in India can avoid long disputes if they pay for the best lawyers rather than “watching the pennies”, says a top tax director.

Court says Canadian tax will not be affected by how a transaction is characterised for foreign tax purposes.

Goltsblat BLP has announced Evgeny Timofeev's appointment as a partner. He will lead the firm's Russian and Commonwealth of Independent States (CIS) tax practice.

Geoff Lloyd, head of dispute resolution at HM Revenue & Customs (HMRC) in the UK, is joining Ernst & Young on September 1.

Jo-An Yee and Maurice Sae-ung of Ernst & Young explain how the adoption of a wider scope of exchange of information clause enables the rapid extension of Hong Kong’s tax treaty network.

When the UK Supreme Court ruled in favour of HM Revenue and Customs (HMRC) in the Tower MCashback decision in May concerning capital allowances, many tax practitioners lamented what the Court seemed to be saying about the tax avoidance arguments that HMRC may advance during a hearing. The decision comes at a time when HMRC is entering into more enquiries and disputes with corporate taxpayers. Erin Kelechava investigates whether the case is yet another sign of a new era defined by more contentious relationships between Revenue and taxpayers.

PwC in Malta, the largest professional services organisation in the country, has announced the promotion to partner of Bernard Attard.