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Getting the most from the mutual agreement procedure requires some diligence in being up to date with the relevant treaty and laws, explains Richard Coombes of Deloitte

By International Tax Review

By International Tax Review

By International Tax Review

Dear Editor,

Clemens Hasenauer Johannes Prinz In an attempt to strengthen the Austrian private equity and venture capital market the Austrian Ministry of Finance has published a draft bill for a new legislative framework for Austrian private equity and venture capital funds. The draft bill introduces special corporate and tax provisions for a new type of fund, the so called investment companies (Investmentgesellschaften).

The 'in principle' acceptance by government, of the 26 recommendations made by the Tax Design Review Panel, in its report to the assistant treasurer and minister for competition policy and consumer affairs, is welcome news for taxpayers, and is a start in alleviating uncertainty that presently surrounds the enactment of many tax measures. For too long, affected taxpayers have been required to operate with a degree of uncertainty where an announced legislative change is not enacted expeditiously. With Australia seeking to market itself as a 'financial services hub' to the rest of the world, best practice in the area of policy design and implementation is fundamental and is generally expected in today's market place.

Georgiana Head talks to Tracy Wood about becoming Ernst & Young's youngest-ever partner and meeting the tax partner of the future

The withholding tax exemption for dividend distributions from a Dutch cooperative association makes the structure attractive for international taxpayers, believe Astrid Vroom and Jeroen Adeler of Deloitte

Joanna Faith reports on the eighth Global Transfer Pricing Forum which drew together top names for two days in Rome