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Bernd Schlenther, senior manager at the South African Revenue Service (SARS), analyses governance initiatives relating to illicit flows, taking into account the recent impact of measures to counter base erosion and profit shifting (BEPS).

The Chinese government published the long-awaited “Blueprint for Deepening the Reform of Collection and Administration Systems of State and Local Tax Administrations” on December 24 2015. In this article, Wang Jun, Commissioner of the State Administration of Taxation (SAT) explains how clarifying the roles and responsibilities of state and local tax administrations will help achieve a better tax system and make taxpayers happier.

Christiana Nicolaou On October 9 2015, the Russian Ministry of Finance (MoF) issued Letter No. 03-08-13/57909 to provide further clarification on the application of the reduced withholding tax rate on dividends in accordance with article 10 of the double tax treaty between Russia and Cyprus.

Khoonming Ho Lewis Lu On December 29 2015, the State Administration of Taxation released Announcement [2015] No 97 (Announcement 97) to provide more detailed implementation standards in respect of Cai Shui [2015] No119 (Circular 119) which is the most important regulatory change to the R&D super deduction in years.

Bill Maclagan Soraya Jamal In January 2016, the Canada Revenue Agency (CRA) released new statistics relating to Canada's voluntary disclosure programme (VDP).

Freddy Karyadi Chaterine Tanuwijaya The Government of Indonesia, through Presidential Regulation No. 5 of 2016 effective January 12 2016, has ratified the 'Protocol to the Agreement for the Government of the Republic of Indonesia and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income' (Indonesia – China DTA).

Sandra Benedetto Ignacio Burrull On September 29 2014, Law No. 20.780 was published in the Chilean Official Gazette (2014 Tax Reform), which introduced several modifications to the Chilean taxation system. However, on February 8 2016, Law No. 20.899 was published in the Official Gazette (2016 Tax Reform), which introduced modifications to the 2014 Tax Reform.

Alexander Linn Thorsten Braun Germany's Federal Tax Court (BFH) referred a case to the Federal Constitutional Court (BVerfG) on February 10 2016 requesting a ruling on whether the interest deduction limitation rule violates the constitution (case ref. I R 20/15).

Christiana Nicolaou Anna Pushkaryova On May 13 2015 the finance ministers of Cyprus and Georgia signed a double tax treaty (DTT) in Tbilisi during the 24th annual meeting of the European Bank of Reconstruction and Development (EBRD).

Aurelio Massimiano Nicola Saccardo Law No. 208 of December 28 2015 (Stability Law 2016) has further improved the Italian patent box regime, which was introduced a year earlier by the Law No. 190 of December 23 2014.