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Luiz Felipe Centeno Ferraz, tax partner at Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados, explores the practical impacts of Brazil’s black and grey lists of low-tax jurisdictions.

Stroock & Stroock & Lavan has appointed Sharon Soloff as special counsel to the firm’s New York tax practice.

DLA Piper has appointed Sylvie Vansteenkiste, Raphaël Béra and Fanny Combourieu as partners at its Paris-based tax team. The three tax professionals have joined the team alongside four associates and one of counsel.

In the fight against harmful tax practices and to achieve tax transparency, Switzerland does not rest as a mere spectator, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. The Swiss Federal Council has adopted and amended various conventions, acts and ordinances following international tax standards and the OECD’s BEPS project, notably in exchange of information.

Since the beginning of the 20th century, banking secrecy has been one of the major marketing points of the famous Swiss banking system, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. Traditionally, therefore, Switzerland limited any exchange of banking information with foreign states to the minimum.

Switzerland is known for its high standard of living, political and financial stability, climate for innovation and excellent academic reputation, but is poor in terms of natural resources and has only a small domestic market and a high cost level, note Peter Brülisauer and Manuel Angehrn of Deloitte. Switzerland has to compensate for these market-based disadvantages with a competitive tax system.

All good things are worth waiting for. As such, the long-awaited partial revision of the Swiss VAT Act was finally put into force as of January 1 2018. Laurent Lattmann and Désirée Högger from Tax Partner – Taxand Switzerland expect this will mean closer alignment of the way Swiss and foreign suppliers are treated, and explore how foreign companies must apply the new rules when supplying goods and services to Switzerland.

Multinational companies operating in South Africa are grappling with the practical challenges of the BEPS transfer pricing-related filing requirements.

The OECD's BEPS project has created myriad questions for companies and countries alike. Switzerland has had its fair share of controversy in balancing its commitment to the BEPS project and remaining attractive to foreign investors. Nevertheless, the alpine state manages to cooperate multilaterally on international tax initiatives while being able to provide a range of benefits to companies.

Mayer Brown has hired two partners, Thomas Humphreys and Remmelt Reigersman, to work in its offices in New York and California, respectively.