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exclusion, VAT, AXA, telecommunications,

After the AXA decision by the European Court of Justice (ECJ) in October the same court has now made a judgment on the T-Mobile (now called Everything Everywhere) case.

The European Commission launched a public consultation yesterday on the future of VAT in the EU.

Brian Kittle, who works in New York, has experience of corporate tax cases such as substance-over-form disputes, economic substance issues, valuation issues, Subchapter C issues and leasing transactions. He also advises clients on administrative matters, including IRS audits and IRS appeals.

Zeki Gündüz As it is known, transfer pricing legislation in Turkey has been one of the most focused tax legislations since its first enactment in 2007. During the past three years, unsurprisingly there have been long debates about various topics, which had/still also discussed by most of the European countries that have enacted transfer pricing long before.

Sean Foley Landon McGrew The Internal Revenue Service (IRS) recently issued a new revenue procedure (Revenue Procedure 2010-32) providing welcome guidance with respect to certain erroneous foreign entity check-the-box elections. The IRS issued the revenue procedure to alleviate taxpayer concerns about the validity of elections by foreign entities that incorrectly chose to be classified as partnerships or disregarded entities because of uncertainty regarding the number of owners of the foreign entity on the effective date of the election.

The series of demonstrations in November against Vodafone's alleged £6 billion ($9.5 billion) tax avoidance represent the first public protest about corporate tax in the UK.

In a legislative proposal announced on October 5 2010 the Norwegian government proposed changes to the VAT Act making suppliers not established in Norway obligated to charge VAT when supplying electronic services to Norwegian consumers (B2C). Today, only suppliers established in Norway must charge VAT when such services are supplied to Norwegian consumers. The proposal will lead to equal terms for suppliers established within and outside Norway respectively, supplying electronic services to Norwegian consumers.

David Cuellar Salvador Esquivel The Mexican Congress has been actively working on the proposed 2011 tax bills, which include a new incentive for income tax purposes, among other changes. The incentive is intended to encourage employers who hire non-experienced workers for newly created positions (incentive to first-employment).

Sead Dado Salkovic Many foreign companies are indirectly present in Montenegrin markets by using various services of resident agent/brokerage companies. Over the past couple of years Montenegro has become an alluring investment destination due to ease of doing business in different areas. Certainly the most attractive sectors are the real-estate, Internet and services concerning tourism.