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Sabine Ziesecke Staff assigned to work in Germany for longer than six months generally become tax-resident (183-day rule). Up to now, their German employer has usually been seen as providing them with a regular German place of work with the consequence that their accommodation costs were regarded as privately incurred. Contribution by an employer to the rent of a flat thus became taxable income as part of the salary package.

Kathleen Penny Andrew Spiro The fifth protocol to the Canada–US income tax convention introduced a new provision, with delayed effect, which generally deems a US resident that provides services in Canada to Canadian customers with respect to a single project or several connected projects for 183 days or more in any twelve-month period to provide such services through a permanent establishment (PE) in Canada.

US law firm DLA Piper has expanded its international tax practice with the appointment of three new transfer pricing specialists: two principal economists and one of counsel.

Indian tax firm BMR Advisors has appointed three new tax partners.

Patrick Sinewe, who specialises in restructuring and group tax law as well as on M&A, leveraged buy-out and private equity related tax issues has become a partner of Bird & Bird in Frankfurt

The administrative burden on tax departments in UK companies is set to increase after the government released further details on new requirements for senior accounting officers.

US companies wanting to invest in China are being warned not to rush their decision and to consider the tax implications before they move.

The European Court of Justice has ruled that certain parts of Hungary's VAT Act violate EU law.

Taxpayers in Thailand will be provided with more clarity and confidence for their related-party transactions as the revenue department has begun drafting long-awaited advance pricing agreement guidelines.

Iceland has introduced its first controlled foreign company regime in a bid to prevent tax evasion.