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New documentation rules in Spain mean that preparing a transfer pricing master file requires a methodical approach, explains Ana Suárez Capel of Uría Menéndez

Litigation has removed the need for suppliers from other EU member states to register for VAT in Germany, explain Royne Schiess and Alexander Thoma of Ernst & Young

The benefits of undertaking a proactive legal entity simplification process are numerous and significant. Albert Conte, of Global Tax Management Group, discusses some major points for companies to consider

Ian Farmer In an effort to stimulate capital expenditure and encourage business to invest, the Australian Federal Government announced on February 3 2009, an increase in the proposed investment allowance from the initial 10% to 30%.

The European Court of Justice has ruled that the UK's Royal Mail postal service is exempt from VAT on the grounds that it is the country's only universal provider.

Sixth VAT Directive – Article 17(2) and (6) – Right to deduct input tax – Construction costs of a building allocated to a taxable person’s business – Article 6(2) – Private use of part of the building – Financial advantage compared to non-taxable persons – Equal treatment – State aid under Article 87 EC – Exclusion from right to deduct.

Failure of a member state to fulfil its obligations; Freedom of establishment; Free movement of capital; Direct taxation; Taxation of dividends from shares in companies; Rate of taxation for partnerships.

Italian Supreme Court decisions on the abuse of right in 2008 and this year looked for harmonisation between business freedom and protection of the fundamental principles of the State legal system, reveals Maricla Pennesi of DLA Piper

One of the most well-known figures in UK tax tells Georgiana Head that the government should continue to work at how legislation is introduced and implemented

Froso Alexandrou Within the framework of royal decree 1080/91 of July 1991, as amended by royal decree 116/2003 of January 31 2003, Spain listed a number of jurisdictions which may be regarded as tax havens, among them Cyprus.