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As New Zealand proposes to revise its non-resident withholding tax rules and how they apply to interest, Shaun Connolly and Chris Harker of Russell McVeagh examine the implications for foreign and domestic parties to financing transactions.

John Kwak Sang Jin Park The South Korean tax authority, along with the Supreme Court, have not always been in agreement on the way certain foreign pass-through entities are treated in foreign jurisdictions.

I join as the new editor of International Tax Review at a very exciting time.

Astrid Schudeck Jonatan Israel The interpretation of the General Anti-Avoidance Rule (GAAR) by the Chilean tax authority, concerning the entry into force of the provision, has been subject to strong criticism and confusion. This is because of conflicting interpretations of the rules and because the GAAR could apply to transactions performed before the entry into force date of September 30 2015 if the effects of the said transactions are generated afterwards.

Andrey Ermolaev Many companies this year have fallen within the scope of new regulations on the disposal of consumer products and packaging waste.

Bob van der Made The European Commission (EC)'s Directorate General for Competition has published its working paper on state aid and tax rulings. It provides an overview of DG Competition's preliminary orientations after review of the member states' tax ruling practices.

Jacques Kistler Rene Zulauf The Swiss parliament approved Corporate Tax Reform III (CTR III) on June 17 2016. The main objectives of the reform are to align Swiss tax law with international standards and to enhance Switzerland's attractiveness as a location for multinational enterprises.

Gonzalo Gallardo The Spanish Corporate Income Tax Law (CIT Law) contains a tax exemption for income obtained by Spanish entities from the transfer of ownership interests in companies – whether resident or non-resident – provided that:

Foreign trusts in New Zealand may have to disclose more details under new recommendations to close loopholes facilitating tax evasion that were highlighted by the Panama Papers.

We all wish we could magic away our tax bills sometimes We all sometimes wish that we could wave a magic wand and make the tax go away – but Rupert Grint, who stars as Ron Weasley in the Harry Potter films, might have more reason to do so than most after taking the UK revenue authority, HMRC, to court in a £1 million ($1.3 million) dispute.