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Pinky Mehta, CFO of Aditya Birla Nuvo Limited and Rajeshree Sabnavis, partner at BMR & Associates, analyse recent developments around the constitution of a place of effective management (PoEM) in India, looking at how these developments tie in with global discussions on the theme of substance-over-form.

Meg Hillier became chair of the PAC in 2015 Representatives of Google, and revenue authority HMRC, were questioned by members of parliament (MPs) in a typically aggressive meeting of the UK's Public Accounts Committee (PAC) today.

While GST did not feature prominently in the February 29 Indian Budget, in a personal view Abhishek Shah explains why the prospects for GST have not diminished.

Read this month's special features for Intangibles and Switzerland

Christiana Nicolaou On October 9 2015, the Russian Ministry of Finance (MoF) issued Letter No. 03-08-13/57909 to provide further clarification on the application of the reduced withholding tax rate on dividends in accordance with article 10 of the double tax treaty between Russia and Cyprus.

The Chinese government published the long-awaited “Blueprint for Deepening the Reform of Collection and Administration Systems of State and Local Tax Administrations” on December 24 2015. In this article, Wang Jun, Commissioner of the State Administration of Taxation (SAT) explains how clarifying the roles and responsibilities of state and local tax administrations will help achieve a better tax system and make taxpayers happier.

Bill Maclagan Soraya Jamal In January 2016, the Canada Revenue Agency (CRA) released new statistics relating to Canada's voluntary disclosure programme (VDP).

Freddy Karyadi Chaterine Tanuwijaya The Government of Indonesia, through Presidential Regulation No. 5 of 2016 effective January 12 2016, has ratified the 'Protocol to the Agreement for the Government of the Republic of Indonesia and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income' (Indonesia – China DTA).

In a recent Senate Estimates hearing Chris Jordan, the Australian commissioner of taxation, targeted six multinationals that have been avoiding tax, as part of the Australian Taxation Office’s (ATO) initiative to enforce tax transparency.

The Tax Executives Institute (TEI) submitted comments to China’s State Administration of Taxation (SAT) regarding its draft of administrative measures on general anti-avoidance rules (GAAR). The group, which represents the interests of in-house tax professionals, expressed concern that the new measures inappropriately expand the scope of GAAR and do not provide clarity to taxpayers.