June 2013

Main

Cracks appear in the FTT

Deals of the month

Sirotta returns to Ernst & Young

Susan Repo joins Tesla Motors as head of global tax

Paynter reaches partnership at Herbert Smith Freehills

Doug Thomas is PwC’s new tax leader for US east coast

Sieber is new head of tax at Bilfinger

Intuit hires Williams as chief tax officer

PwC US expands International Tax Services practice

Osterberg departs Vinson & Elkins for Mayer Brown

Ellliott takes CLSA tax role

Juggins takes Unilever tax role

ECJ’s ruling on Spanish exit tax creates uncertainty for MNCs

SAT clarifies companies’ secondments in China

How to redefine the alphabet soup of international tax?

Exploring the intricacies of the Argentina-Spain tax treaty

EU: Harmony or discord?

Catherine McKinnell plans new direction for global tax policy

Transparency, trade and tax: A G8 action plan

TP documentation through global value chain analysis

CMTC is all about information sharing

Is the Duke of Westminster doctrine dead?

Will the Asian century see the rise of indirect taxes?

European Tax Awards 2013

Roche Vitamins and Dell judgments highlight PE risks

Austria: Austrian changes impacting investors

Brazil: Supreme Court rules on taxation of foreign profits

Bulgaria: Taxation of online betting in Bulgaria

Cambodia: Licensing now in place for tax agency services

Canada: Canadian 2013 Budget - Administrative International Tax Proposals

Chile: VAT reform on exempted services

China: Clarifications issued on when secondment creates Chinese taxable presence for foreign enterprises

France: Appeal Court ruling on the deduction in France of foreign final losses

Greece: Import VAT payment deferral in Greece

India: Ruling on taxability of online advertising revenues

Ireland: Ireland introduces REITs

Italy: Substitute tax on financing agreements executed outside the territory of Italy

Laos: Deductibility of expenses

Luxembourg: State of the Nation speech

Mexico: Mexico’s expanding treaty network with the Baltic States

Montenegro: Tax treatment of purchase of antivirus software licenses from foreign companies

Myanmar: Transition to tax self-assessment is initiated with pilot set for 2014

Norway: Proposed limitations on related-party debt interest deduction

Portugal: Watch out for transfer pricing in Portugal

South Africa: Limitations against excessive interest tax deductions

Switzerland: Switzerland is still an attractive tax location

Ukraine: Foreign cars will become more expensive in Ukraine

US Inbound: New APA report

US Outbound: IRS Releases comprehensive package of section 367(a)(5) Regulations

Vietnam: Draft decree to loosen restrictions on A&P expenses and introduce thin capitalisation rule

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