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International Tax Review analyses global M&A trends from the past year and highlights the leading firms for tax transactional advice by jurisdiction.

Ezgi Türkmen The latest decision of the Turkish Constitutional Court (No 2015/122 dated December 30 2015) on withholding tax has reopened an old discussion on the limits of the Council of Ministers' delegation of authority to the Department of Finance.

Sean Foley Cameron Taheri On December 21 2015, the US Treasury Department and Internal Revenue Service (IRS) released proposed regulations that are designed to coordinate with the model country-by-country reporting (CbCR) template and instructions set forth in Action 13 of the OECD/G20 BEPS Project.

Antonio Viñuela Llanos César Acosta Criado The Canary Islands economic and tax regime (REF), which we have mentioned in past collaborations in reference to the tax advantages of investing into, and from, the Canary Islands, has been recognised in the Spanish Constitution and by the European Union (EU), which has authorised the REF in accordance with Community Law, considering the tax incentives of the REF as state aid.

Markus Weber André Kuhn Recent statements made by experts from the Swiss Federal Tax Administration (SFTA) towards Swiss fund managers and banks appeared to suggest that there is a new practice in place.

Have you been burying your profits using dubious accounting methods, Mr Bunny? A new campaign has been launched asking people to boycott British confectionary company Cadbury for Lent and Easter – one of the most profitable times of year for any company making sweet foods.

Aleksandra Rafailovic On December 15 2015, the Republic of Serbia and the Grand Duchy of Luxembourg signed an agreement on avoidance of double taxation, which is in the process of ratification in the parliaments of both countries.

Jim Fuller David Forst The US Treasury has released its revised 2016 Model Income Tax Treaty, which is the baseline text Treasury will use when it negotiates future tax treaties.

EY Mexico analyse income tax considerations related to the foreign exchange effect of the Mexican Peso versus the US Dollar, looking at non-monetary assets, deferred taxes and the impact in the effective tax rate under US-GAAP, IFRS or Mexican Financial Reporting Standards.

Helmar Klink analyses various aspects of BEPS Action 6 and questions the changes the OECD hopes to make in absence of a proper economic analysis.