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Janina Fornalik The amendments to the Polish VAT Act [the proposal] were enacted by the Polish Parliament on September 25 2009 and are intended to come into force from January 1 2010 (they are awaiting the president's signature). The amendments are aimed to adjust the Polish VAT Act to the Council Directive 2008/117/EC of December 16 2008 [the Directive] amending Directive 2006/112/EC on the common system of value added tax, among others with regard to the reporting rules related to the international transactions. The new regulations will result in higher administrative burden for the taxpayers and should be analysed in details from the perspective of the required changes in IT systems and internal procedures.

Nélio Weiss Philippe Jeffrey Due to the significant increase of foreign service transactions (imports and exports) during the past few years, the Brazilian government has decided to implement an Integrated System of Foreign Service Trade known as Siscoserv.

By Jack Grocott

A monthly commentary on the notable facts, figures and goings-on in the tax world

Maricla Pennesi of DLA Piper warns that large taxpayers in Italy need to have the right systems in place to deal with more stringent monitoring of tax returns

By Jack Grocott in Brussels

By Jack Grocott

The VAT system in the EU is changing on January 1. The most significant development means that the place of supply of services changes from where the supplier is resident to where the service is received. Advisers from seven jurisdictions, including Norway and Switzerland which are not in the EU, discuss what the changes mean

Latin America is well used to economic shocks but the global recession has hit the region hard. Catherine Snowdon speaks to a group of the most admired tax directors in Latin America, as voted for by readers of International Tax Review, to hear how the last year has affected their companies' tax operations.

Nicolas Jacquot The French government has issued draft legislation which includes new rules regarding transfer pricing documentation and measures with an aim to crack down on tax avoidance with specifically defined "Non-Cooperative States or Territories". These measures may come into force from January 1 2010.