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Donald Vella

Ivana Blagojevic Amendments to the Serbian Excise Duties Act were published in the Official Gazette of the Republic of Serbia No 55/2015 on June 24 2015. The reasons for the adoption of the amendments are predominantly:

Vicente Bootello

Jim Fuller

Canan Aladag Establishing a transfer pricing policy over intra-group services may seem quite easy to accomplish, but it often requires a decision to be made about being precise and pragmatic, while there are non-TP impacts that should also be considered. Under Turkish transfer pricing rules, detailed documentation showing the calculation of the service charge, applying a mark up rate that is in line with the arm's-length principle and actual provision of the services by related parties, must be provided, which is pretty much in line with section 7.6 of the OECD guidelines (and BEPS draft section 7.7).

Top honours at this year's Americas Tax Awards went to Deloitte, Baker & McKenzie and Skadden Arps Slate Meagher & Flom.

As the final recommendations of the 15 action plans that comprise the OECD Base Erosion and Profit Shifting (BEPS) project approach, Pramila Shrivastav, former Chief Commissioner of Income Tax at the Indian Ministry of Finance, looks at the associated issues from a developing country perspective, arguing that convergence of interests will hold the key to countering complex BEPS challenges.

Brazil is one of the many non-member economies with which the OECD has strengthened its relationship over the last few years, but the country is still far from adopting much-needed tax policies that may contribute to economic growth. Carlos Ayub of Deloitte assesses the environment and look at what more could be done to attract investment and spur growth.

In April 2015 Constitutional Amendment No 87/2015 (the Amendment) was introduced, providing a new taxation regime for state-level VAT on interstate sales performed remotely. This week, part of the expected regulation was enacted.

Simón Somohano and Eduardo Campos Martínez of Deloitte Mexico assess the transfer pricing landscape in Mexico, taking into account recent national reforms and the incoming impact of the multilateral discussions on base erosion and profit shifting (BEPS)