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Benno Suter Tomáš Rodák Based on a partial revision of the current Swiss VAT Law (VAT-L), foreign domiciled companies selling into Switzerland will be treated the same as companies domiciled in Switzerland.

Mexico's Federal Administrative Trial Law and the Federal Fiscal Code were amended on January 27 2017

Lewis Lu Curtis Ng Many readers will be familiar with the famous conclusion of Justice Rowlatt in Cape Brandy Syndicate v IRC, [1921] 12 TC 358 that: "In a taxing act, one merely has to look at what is clearly said. There is no room for any intendment. There is no equity about a tax." And Lord Tomlin's statement in the Duke of Westminster case (Duke of Westminster v IRC, 19 TC 490) that: "This so-called doctrine of "the substance" seems to me to be nothing more than an attempt to make a man pay notwithstanding that he has so ordered his affairs that the amount of tax sought from him is not legally claimable." This approach to interpreting tax law has recently been under threat from the 'tax fairness' agenda.

In a recent decision of the Bombay High Court, the availability of the capital gains exemption in India under the India-Mauritius tax treaty was upheld.

Abigail Blanco The Spanish Central Economic and Administrative Tribunal (TEAC) and State Tax Agency (AEAT) recently concluded that an invitation to a medical practitioner to attend a medical seminar means that they obtain income in kind.

Isabel Reis The budget law for 2017 (Law No. 42/2016 of December 28 2016) introduced a new VAT regime that provides rules for the payment of VAT due on the import of goods by self-assessment through the corresponding periodic return. The procedure to follow for its application is established in Ordinance 215/2017, of July 20.

Magdalena Zamoyska From 2018 Polish companies will not be allowed to deduct costs of their capital investment activity from operational revenue.

Mark Galea Salomone Donald Vella The guidelines issued in relation to the implementation of EU Council Directive 2014/107/EU of December 9 2014, amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (DAC2), in Malta and the common reporting standard (CRS) were updated on July 6 2017. Specifically with respect to trusts, the Commissioner for Revenue has introduced clarifications to the guidelines, which the Inland Revenue Department has deemed necessary for the purposes of a more correct application of the regulations.

Ivan Petrovic Montenegro has shown its commitment to improving compliance with international tax standards. The Foreign Account Tax Compliance Act (FATCA) agreement is yet another example of a set of steps taken towards broadening the cooperation between the US and Montenegro and following the international standards of cross-border tax assistance.

Facebook and Microsoft have been forced to change their operating structures in Australia to avoid being caught by tough tax avoidance laws, but could simply amending tax rates and incentivising R&D investment change corporate behaviours voluntarily?