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Panama faced a storm of international criticism over its attitude to tax transparency Five countries including Panama have committed to exchanging financial account information, the OECD and Global Forum on Transparency and Exchange of Information announced today.

Andrew Spiro Casey Richardson-Scott Canada's Income Tax Act (the ITA) contains an anti-avoidance rule (commonly referred to as the back-to-back loan rule) that generally prevents the use of arm's length or treaty-resident intermediaries to reduce non-resident withholding tax applicable to related-party interest payments. As part of an expansion of these rules to various different circumstances, the 2016 federal Budget, released on March 22 2016, proposes to extend the back-to-back loan rules to cross-border rents and royalties.

While it may be difficult to change some of the individuals in your team, Keith Brockman believes it is possible to develop their skills in areas essential to future success, such as negotiation and leadership.

It was difficult to escape the overhang of BEPS at International Tax Review's Asia Tax Forum in Singapore this year.

In the eighth in a series of articles on intangibles and finance, Philip de Homont and Alexander Voegele, NERA Frankfurt, show how to handle transfer pricing adjustments.

It's an unfamiliar face at the front of your magazine this month, as we sadly waved goodbye to our editor, Matthew Gilleard, after five years of working for ITR. We wish him all the best in the future.

Alfredo Sánchez Torrado and Eduardo García Ruiz examine the way in which investments are currently structured in Mexico via private equity funds, the application of treaty benefits by them, as well as how BEPS Action 6 may affect such application.

Igor Vujasinovic The Official Gazette of the Federation of Bosnia & Herzegovina (FBIH), no. 15/16 as published on February 26 2016 included the new profit tax law applicable in FBIH. The law entered into force eight days after its publication.

Andri Christodoulou The governments of the US and the Republic of Cyprus have concluded an agreement aimed at improving tax compliance through mutual assistance in tax matters based on an effective infrastructure for the exchange of information.

Paweł Mazurkiewicz The Polish government and parliament are in the process of preparing amendments to the tax laws, which are aimed at the introduction of new taxes and new procedures. Apart from the already enacted (and effective as of January 1 2016) tax on financial institutions, the government and legislature are working on the new proposals, which include: