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The Italian government has extended the country's controlled foreign company (CFC) rules in a bid to combat tax evasion.

Korea's plans to bring forward proposed corporate tax cuts may be on hold.

Law firms Bingham McCutchen and McKee Nelson have announced plans to merge on or before August 1. The combined firm will use the Bingham McCutchen name.

Transfer Pricing Associates has increased its global reach by opening a new office in South Africa.

Bermuda and Germany have signed a bilateral tax information exchange agreement. Bermuda has now signed 13 such agreements, one more than the OECD requires for a jurisdiction to be deemed compliant.

RP Richter & Partner has become the German member firm of True Partners International Network, a tax and business advisory alliance.

After feverish build-up, today's Indian budget proved something of a disappointment for some tax professionals, while others welcomed the government's attempts at reform.

Freedom of establishment; Free movement of capital; Corporation tax; Profits distribution; Tax credit; Different treatment of resident shareholders and non-resident shareholders; Bilateral double taxation conventions; Tax advantages relating to the deductibility of losses on the reduction in the value of shares; Exclusion where the resident shareholder has acquired his shares from a non-resident shareholder; Obstacle; Justification; Combating of tax avoidance; Proportionality.

First subparagraph of Article 104(3) of the Rules of Procedure Sixth VAT Directive Article 10(1) and (2) Recovery of tax improperly deducted Starting point of the limitation period.

Failure of a member state to fulfil obligations; Indirect taxes on the raising of capital; Capital companies; Directive 69/335/EEC; Articles 2(1) and (3), 4(1) and 7; Capital duty; Exemption; Conditions; Transfer of effective centre of management or of registered office from one member state to another member state; Capital duty on the capital allocated to commercial activities pursued in a member state by branches or permanent establishments of companies established in another member state.