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Type of Deal Value Acquirer Target dviser to acquirer (tax) Adviser to target (tax) Merger $36 billion PotashCorp Agrium Stikeman Elliott; Jones Day Blake, Cassels & Graydon; Norton Rose Fulbright; Paul, Weiss, Rifkind, Wharton & Garrison; Latham & Watkins Merger $13 billion Waste Connections Progressive Waste Solutions Locke Lord; Bennett Jones Stikeman Elliott; Weil, Gotshal & Manges Acquisition $10 billion Avolon Holdings CIT Commercial Air Weil, Gotshal & Manges; Freshfields Bruckhaus Deringer Wachtell, Lipton, Rosen & Katz Acquisition $6.3 billion Endurance Specialty Holdings Sompo Holdings Skadden, Arps, Slate, Meagher & Flom: Sally Thurston Davis Polk & Wardwell Acquisition $3.2 billion Bats Global Markets CBOE Holdings Davis Polk & Wardwell: Neil Barr Sidley Austin Acquisition $2.7 billion LANXESS Chemtura Corporation Skadden, Arps, Slate, Meagher & Flom: Eric Sensenbrenner Davis Polk & Wardwell: Neil Barr 2 x Acquisitions $2.4 billion China Three Gorges; I Squared Capital Advisors Duke Engergy

The OECD BEPS Actions will result in a higher effective tax rate (ETR) and cash tax liability for most multinationals, whereas investors will continue to strive for lower ETRs and cash tax liabilities in the companies they consider for investment. Keith Brockman looks at where the balance should be in this equation, and who should be the master negotiator.

Brazil’s retail sector is shrinking, but governments want more revenue, so where does that leave businesses? The tax chief at international fashion retail company C&A talks to Amelia Schwanke about the changes taking place in the notoriously complicated tax jurisdiction.

Brazilian tax authorities (RFB) issued Normative Instruction 1,658/2016 (NI 1,658) that includes Ireland in the list of tax havens (the black list) and also adds the regime applicable to Austrian holding companies to the list of privileged tax regimes (the grey list).

The Indonesian tax authority has spent the past few months conducting an investigation into Google's tax affairs through the company's office in Indonesia. However, Google's parent company, Alphabet, is arguing that Google does not have a permanent establishment (PE) in Indonesia and is not required to establish a PE under the applicable laws and regulations.

Ireland's annual budget statement was announced by the Minister of Finance on October 11 2016. The minister confirmed Ireland's commitment to the 12.5% corporation tax rate (a statement which has become a staple in recent budgets) and also confirmed that "nobody is asking for it to be changed".

The 2016 Canadian federal budget proposed to significantly broaden certain rules aimed at preventing the use of back-to-back (BTB) loans to circumvent Canadian tax rules governing the withholding tax treatment of interest payments made in relation to certain transactions involving intermediaries and non-arm's length non-residents.

The enactment of the Romanian Fiscal Code in January 2016 brought significant changes to an individual's tax residency position. For the first ever time, the Romanian legal framework provides for a 'split year' residency.

Taxpayers may be able to recover several years of paid energy taxes under a long-awaited opinion from the Supreme Court on whether certain taxes are constitutional.

The agreement for the avoidance of double taxation (DTA) between Serbia and Kazakhstan was signed on August 28 2015 in Astana, and has since been approved through diplomatic channels by both parties.