Australia: Australian Budget increases heat on cross-border taxpayers and transactions
Bosnia & Herzegovina: Federation of Bosnia & Herzegovina amends profit tax law
Brazil: Increased tax rates on capital gains effective from January 1 2017
Bulgaria: Bulgaria and Romania ratify double tax treaty
Canada: Canadian Budget proposes to extend “back-to-back” rules to rents and royalties
Chile: Chile extends corporate income tax credit use
Cyprus: Cyprus and US conclude FATCA competent authority arrangement
Germany: Fiscal Court rules substance requirements under Cadbury-Schweppes exception to CFC taxation
Indonesia: Indonesia updates Tax Facilities for Investment
FYR Macedonia: FYR Macedonia ratifies double tax treaty with UAE
Norway: Interest limitation rules restrict freedom of establishment, ESA states
Poland: Tax law changes on the way in Poland
Spain: Crossfire in the Spanish tax authorities
Switzerland: The Swiss tax function of tomorrow
US Inbound: How the US Model Treaty would change LOB provisions
US Outbound: IRS issues APA and competent authority statistics for 2015
