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Robert Winters has joined the Washington DC office of Buchanan, Ingersoll & Rooney as a shareholder.

The European Commission has published a second report on the progress towards a common consolidated corporate tax base for member states.

Damian Bloom is the new partner in the law firm's London office.

The law firm promoted London-based Gareth Amdor, Christian Schatz from the Munich office, and Alberto Ruano in Madrid.

Stefan Ditsch Barbara Zuber From 2007 onwards, the statutory requirements for treaty relief from German withholding taxes on payments to foreign companies have been significantly tightened. Withholding tax rate reductions will not be granted on payments to a foreign company to the extent its own shareholders would not have been entitled to the relief, had they received the income direct, unless:

Juan Carlos Chavarría During the month of March, Guatemala, Honduras and Dominican Republic approved relevant amendments to their tax legislation which are summarised below.

Andrés Edelstein Ignacio Rodríguez According to domestic regulations, in order to enjoy a favourable treatment granted by tax treaty provisions, foreign beneficiaries are required to fulfill certain formalities. In this regard, they are obliged to provide the Argentine entity appointed as withholding agent with an affidavit indicating the applicable section of the relevant treaty and stating that: i) the nonresident recipient is a resident in the other contracting state, ii) it is the beneficial owner of the income, and iii) does not have a permanent establishment in Argentina.

The European Court of Justice looked at two separate UK cases in much the same way, believes Simon Whitehead of Dorsey & Whitney

Transport and logistics businesses in each Baltic State have their problems with local and EU VAT legislation, writes Irmantas Misiunas of Ernst & Young

British corporate and individual taxpayers that have money in overseas bank accounts outside the UK should take advantage of the chance to normalise their affairs, believes Andrew Watt of Chiltern