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By Hans-Martin Jørgensen and Helga Marie Andresen, Deloitte, Oslo

By Emilia Dragu and Manuela Licu, TaxHouse-Taxand, Bucharest

By Glenn DeSouza, TP Management Consulting, Shanghai

By Clara Dithmer, Gonçalo Moreira and Leendert Verschoor, PricewaterhouseCoopers, Portugal

Fred O'Riordan, the former assistant commissioner of the Appeals Branch at the Canada Revenue Agency (CRA) talks to Catherine Snowdon about moving into the private sector after 33 years working for the government.

Taiwan's parliament has eventually passed the delayed reduction in the corporate tax rate from 20% to 17%. The cut was originally meant to be introduced three months ago.

By Dan McSwiney, Ernst & Young, Ireland

Sean Foley Landon McGrew The US government recently signed an income tax treaty and protocol with Chile (collectively, the "US-Chile Treaty") and an income tax treaty with Hungary (the "US-Hungary Treaty"). Upon ratification, the US-Chile Treaty would be the first income tax treaty between the United States and Chile, and only the third income tax treaty between the United States and a Latin American country (the others being Mexico and Venezuela). The US-Hungary Treaty is intended to update and replace an existing income tax treaty between the two countries that entered into force in 1979. Before entering into force, both treaties must be approved by the US Senate. Once the treaties have been approved by the US Senate, the treaties will enter into force after both countries exchange instruments of ratification (in the case of the US, the president must sign the instruments of ratification).

Chinapat Visuttipat In Thailand in April, most of the stock exchange-listed companies passed resolutions in their annual general meetings of shareholders to distribute dividends to shareholders.

Environmental taxes are already playing a role in attempts to restrict damage caused by climate change. Now, as Salman Shaheen reports, the debate has shifted to arguments about what kinds of taxes are most suitable.