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Alvaro Pereira Gileno Barreto On January 14, Law n. 13.254/2016 was published establishing the Special Regime of Taxation and Foreign Currency Regularisation (RERCT).

Dorina Ndreka Albania and the Kingdom of Morocco preliminarily agreed on the need for an agreement on the avoidance of double taxation (DTA) back in 2012 when treaty negotiations commenced. The willingness to conclude such an agreement was reiterated in October 2014 during Albanian parliamentary officials' visit to Morocco. The treaty was finally signed during the visit of the Albanian Minister of Foreign Affairs to Morocco in October 2015.

Alvaro Pereira Ruben Gottberg Brazilian Federal Revenue Agency (RFB) has published new guidance on the taxation of in-kind contributions involving agreements of cession of rights (know-how).

Henri Prijot Anastasia Pakhomova The Russian 'de-offshorisation' campaign entered into action on January 1, 2015 and the increased focus on bringing capital back home has already resulted in an increased administrative and compliance burden for taxpayers, and additional tax liabilities are to follow.

Donald Vella Mark Galea Salomone On December 29 2015, the Maltese Inland Revenue Department published guidelines (the Guidelines) for the implementation of EU Council Directive 2014/107/EU of December 9 2014 amending Directive 2011/16/EU as regards the mandatory automatic exchange of information in the field of taxation in Malta and the Common Reporting Standard (CRS).

The Supreme Court in Odfjell Rig (case Rt-2015-1360) concluded that the limited activities carried out onshore were not sufficient to create the taxable nexus to Norway that would be necessary for tax to apply to the income deriving from a bareboat charter.

Tim Stewart The New Zealand Government has continued its consultation on the simplification and modernisation of New Zealand's tax administration system by releasing the discussion document 'Making Tax Simpler – Towards a New Tax Administration Act' (discussion document (DD)).

Monika Marta Dziedzic From January 1 2016, Polish tax resident companies can make an extra deduction from their tax base for expenditure incurred on research and development (R&D).

Elena Kostovska On December 9 2015, FYR Macedonian Government representatives signed a double tax treaty (DTT) with Israeli officials in Jerusalem.

Ivan Petrovic Montenegro doesn't make much of a distinction between domestic and foreign investors, nor between domestic and foreign corporate executives of companies incorporated in Montenegro.