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October 2014
Main
The BEPS project at halfway
Finding consensus proves a global challenge
Alma hires HMRC R&D software specialist
Iversen leaves Slaughter and May for Greenberg Traurig in London
Jason Lester is EY’s new UK and Ireland head of tax
Phil Morrison joins McDermott Will & Emery
Kelly Stricklin-Coutinho joins Thirty Nine Essex Street
Leading names in UK tax bar form new chambers
Taxand appoints Alain Recoules as new global indirect tax leader
Devereux Chambers takes two from Gray’s Inn
Former US DoJ Tax Division head joins DLA Piper in New York
Association of Taxation Technicians’ 25 at 25 honours Wagh
Taxpayer concessions included in latest draft of Russian CFC regime
Spanish tax reforms working, but further action needed, says OECD
Tax planning: Source state substance requirements
Winners of the Americas Tax Awards 2014 celebrate
The changing face of tax havens
Treaty definitions proving a headache for Indian taxpayers
Special features - October 2014
Bosnia and Herzegovina: Excise law amended in Bosnia and Herzegovina
Brazil: New divergent decisions regarding taxation of merger of shares
Bulgaria: Amendments to the Bulgarian Public Procurement Act
Canada: Amendments to Canadian international tax proposals
Chile: Final approval for Chilean tax reform package expected next month
China: Notice on further strengthening corporate tax collection and administration on equity transfer
Cyprus: Double taxation agreement between Cyprus and Switzerland
EU FTT: End of the beginning, or beginning of the end?
Germany: Loss relief deferral unconstitutional?
Greece: Challenges in preparing Greek transfer pricing documentation
Hong Kong: Corporate residence determines source of director’s fees
India: Ruling on taxation of indirect transfer
Italy: New tax incentives for cultural activities and tourism sectors
Luxembourg: Recent tax treaties and protocols ratified by Luxembourg
FYR Macedonia: FYR Macedonia adds new product categories to the preferential VAT rate regime
Malta: Malta clarifies taxation of fees paid to non-resident investment committee members
Mexico: New miscellaneous rules introduce additional flexibility on the Mexican maquila regime
New Zealand: High Court rules on residency test for individuals
Poland: Proposal of amendments to VAT Act intended to fight fiscal frauds
Romania: Capital gains tax reporting
Serbia: Serbia – Armenia treaty ratified by Serbian parliament
South Africa: Tax exposure in respect of derivative income earned by non-residents
Switzerland: Swiss non-financial entities and new bank forms – everyone must tick a box
Ukraine: Ukraine tightens currency control rules
US Inbound: Inbound debt limitations
US Outbound: US Tax Court holds EC fine non-deductible under section 162(f)
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