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The fat tax is a new entry this year Let them drink soda! Tempers came to a head in 2017 when local committees in US cities and counties began wrangling over levies on sugary fizzy drinks.

Colombian firm Philippi, Prietocarrizosa, Ferrero DU & Uría has appointed two new tax new partners, César Barrero and Javier Ezeta.

Mayer Brown has announced that it will open a new office in Tokyo, Japan in the first half of 2018. The new branch of the firm will be led by partner Rupert Burrows.

In the EU case involving global pharmaceutical company Boehringer Ingelheim, the European Court of Justice (ECJ) has set precedent on the long-debated matter of how rebates should be treated for VAT purposes when they are provided to parties not operating in the same distribution chain. Jan Sanders, who has been professionally analysing the matter for several years, discusses the impact of the ruling, which is significant for drug makers, health insurers and governments throughout the whole EU.

José Manuel de Bunes

According to the law on clean air, adopted by the Iranian Parliament on July 16 2017, Mohammad Masihi, an official from the tax administration, stated that all home-grown, eco-friendly, zero-emission hybrid and electric cars and motorcycles will benefit from a tax exemption.

The Gulf Cooperation Council (GCC) was also in the Global Tax 50 2016 On the website of the newly-created United Arab Emirates federal tax authority's website, there is a hefty FAQ section. The first frequently-asked question: What is tax?

The US Senate voted 51 to 49 to pass an historic tax reform bill on December 2 that is expected to impact Mexico from both a tax and economic perspective.

The Australian Treasurer Scott Morrison released exposure draft legislation on November 24 to prevent entities that are liable to Australian income tax from avoiding income taxation or obtaining a double non-taxation benefit by utilising differences between the tax treatment of entities and instruments across different countries.

Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now to compete for the Asia Tax Awards 2018.