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  • Legislative reforms in Tonga have ensured the Pacific island no longer at risk of being blacklisted as an uncooperative tax haven
  • The US Internal Revenue Service has finalized amendments to rules defining a domestic or foreign trust for federal tax purposes.
  • Over 40 US state governors have signed a letter sent to Congress calling for an end to the ban on internet-specific taxes
  • In a dispute that has been dragging on since the 1970s, the World Trade Organization has again ruled that special tax breaks for US exporters are illegal export subsidies
  • Gibraltar has launched a legal action against the European Commission’s probe into special tax breaks that could jeopardize the territory’s “tax exempt company” regime
  • GST and e-commerce: an Australian perspective By Andrew Nutman and Frank Klasic
  • An update on India’s e-taxation progress By Sunil Shah
  • Update on tax policy: OECD discussion documentsBy Ron Haigh
  • What's next? Global tax strategies and the network economy By Marty McClintock
  • Current e-commerce climate in Hong Kong and China By Yvonne Law and Calvin Lam