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Alexander Linn Thorsten Braun Germany's Ministry of Finance has issued a draft tax law including measures based on the recommendations in the final reports issued under the OECD base erosion and profit shifting (BEPS) initiative and the amendments to the EU administrative cooperation directive to introduce country-by-country reporting (CbCR).

Ian Caines August 19 2016 will be an important deadline under Canada's "upstream loan" rules for foreign affiliates. After that date, the rules will begin to apply to certain historical intra-group indebtedness that was previously exempt due to a limited period of transitional relief.

Freddy Karyadi Luna Puspita The House of Representatives approved a draft tax amnesty law on June 28 2016.

Michele Vannucci Aurelio Massimiano Circular No. 25/E, issued by the Italian tax authorities, has provided further clarifications on the advance ruling on new investments introduced by Legislative Decree No. 147 provided on September 14 2015, confirming its remarkable appeal for Italian and foreign investors.

Tim Stewart Joshua Aird The New Zealand Inland Revenue has released an officials' issues paper entitled "Taxation of employee share schemes" ("Issues Paper") that proposes a number of amendments to the New Zealand tax treatment of employee share schemes.

Joe Duffy Shane Hogan During June 2016, the Irish Revenue Commissioners (Irish Revenue) published guidance on the secondary reporting mechanism included in Ireland's legislation implementing the OECD's recommendations on country-by-country (CbC) reporting.

Justyna Bauta-Szostak The Act introducing a General Anti-Avoidance Rule ("GAAR") in Poland enters into force on July 15 2016.

Aleksandra Rafailovic On May 23, 2016, the Serbian Ministry of Finance announced its clarifying opinion on the tax representation of a non-resident entity for the purpose of implementing the Law on Value Added Tax and the obligation to register for VAT.

Read this month's special features on Financial services - Sweden, Financial services - Switzerland, BEPS, Foreign investment - New Zealand and Intangibles

In the ninth in a series of articles on intangibles and finance, Philip de Homont and Alexander Voegele of NERA Frankfurt show how to handle surveys for intangibles and transfer pricing.