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Botswana intends to simplify tax legislation and introduce transfer pricing rules, the country’s Minister of Finance and Economic Development O K Matambo announced in his 2017-18 budget address.

Mergers and Acquisitions is available as a downloadable PDF.

Vertex, a tax automation solutions and services provider, has relocated its UK offices from Uxbridge to central London.

Taco Mooren has joined the tax team of Inter IKEA at the group’s head office in Delft as of March 1.

Multinationals will not face a UK-style diverted profits tax (DPT) in New Zealand, but three consultation papers released by Inland Revenue propose tough measures against profit shifting, aggressive transfer pricing (TP) arrangements and permanent establishment (PE) avoidance.

Switzerland is amending its tax legislation in order to adapt to the latest international developments. David Ryser and Lisa Airoldi of Tax Partner AG – Taxand Switzerland provide an overview of the improvements in the Swiss tax system that will further strengthen the attractiveness of Switzerland as an investment and business location.

Switzerland is often discussed when the ethics of international tax competition are questioned, but recent events prove the country's willingness to adapt to the latest international standards.

The Swiss financial centre offers the expertise and access to the financial markets required for financing activities and is the headquarters for many international groups. Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt discuss the proposed changes being made to the legal framework that will further strengthen the financing activities of groups in Switzerland.

The change of status from privileged to ordinary taxation can already be envisaged before a revised version of the Corporate Tax Reform III (CTR III) enters into force. Fabian Duss and Marc Dietschi of ADB Altorfer Duss & Beilstein explore this possibility and outline why it could prove beneficial for businesses.

The term “substance” in the tax practice can have very different meanings. Peter Brülisauer of Deloitte discusses how it is of fundamental importance for the purposes of a substance-based analysis.