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Patrick Mischo Law firm Allen & Overy has promoted Patrick Mischo to tax partner.

Pravin Gordhan The former head of South Africa's tax authority has been appointed the country's finance minister. Pravin Gordhan had been commissioner of the South African revenue service for the past 10 years.

Werner Stuffer After a stint with the Munich revenue service at the start of his career and 12 years as head of international tax at Siemens, Werner Stuffer knows a bit about how tax authorities function. This knowledge, he hopes, will be one of the skills he will bring to Pricewaterhouse-Coopers in his new role as international tax partner.

Adnan Nas Burcu Canpolat As one of the world's rising economies knocking at the EU's door, Turkey has made vast progress in restructuring its economical policies as well as in improving its business environment. Accordingly, the comprehensive changes made to the legislation brought incentives to support / promote such outbound & inbound investments. During the process of EU accession, the legislation is in the restructuring process. Some of the more significant ones are summarised as follows:

Carl Pihlgren Emelie Bergman The Swedish income tax act contains rules on exit tax when a business activity ceases to be subject to tax in Sweden. These rules should be applicable when Sweden no longer has the possibility to tax an income in a Swedish company where the company is treated as having its domicile in the other contracting state, according to the relevant tax treaty. The purpose of the exit taxation rules is to tax the assets as if they where disposed at their fair market value. Furthermore, if a business activity ceases to be subject to tax in Sweden, there are Swedish rules that state that the legal person should immediately reverse its tax allocation reserve.

Josep Serrano The application of the controlled foreign company legislation (CFC rules) in Spain is subject to certain conditions, mainly referring to the fact that the foreign company is controlled by the Spanish person, either alone or together with related parties, and that income derived by such an entity is subject to an effective taxation lower than 75% of the Spanish tax which would have been paid on it had the entity been resident in Spain.

Elzbieta Serwinska The season for VAT refund claims for 2008 has just begun. The Polish Administrative Court has recently issued decisions on refund applications. A number of Court decisions relate to foreign taxpayers. They appeal more often against tax office decisions. The Court decisions have a significant impact on the tax authorities' approach to processing refund applications and therefore are a very valuable tool during disputes.

Ingrid Anne Kinden The Norwegian revenue authorities have issued an informal warning stating they will focus on thin capitalisation and the interest level on group loans in 2009 and going forward. The area of focus will especially be private equity structures which are typically heavily leveraged using group loans/parent companies hybrid loans.

The potential of tax policy to help combat climate change will be lost unless governments start cooperating, argue Mark Schofield and Harry Manisty of PricewaterhouseCoopers

Companies and even fellow Democrats are lining up to fight President Obama over his plans to reform America's international tax rules. By Ralph Cunningham, London and Catherine Snowdon, New York