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China’s oil and gas upstream sector is a growing industry that allows international oil companies to work with the Chinese government or its designated Chinese national oil companies. Maggie Zhuang, tax manager at Chevron China Energy Company, looks at the tax obligations for businesses operating in the sector.

Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases. Joe Stanley-Smith and Amelia Schwanke compile a veritable Poké-montage of the best tax insights into the wildly popular app and the tax rules surrounding the growing market.

The unrelenting global demand for transparency has created an unprecedented need for substance. Labuan International Business and Financial Centre (Labuan IBFC) examines how and where this need can be met in Asia.

The judgment in the LuxLeaks case, which has become central to the debate around transparency and whistleblowing, could be overturned as both parties appeal the verdict.

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Ilias Sakellariou Greece has always adopted a very broad interpretation of what it considers as royalties in the context of its double tax treaties (DTAs), based on specific observations and the reservation that it has expressed on Article 12 of the OECD Model Tax Convention.

Raphaël Glohr, partner at Deloitte in Luxembourg, and Michel Lambion, director at Deloitte in Luxembourg, examine the European Union’s implementation of the Voucher Directive, which aims to clarify and harmonise relevant VAT rules.

James Lester The New Zealand Inland Revenue and Treasury have released a draft report outlining the current policy framework for taxing income earned on inbound investment into New Zealand (New Zealand's taxation framework for inbound investment, June 2016).

Alvaro Pereira Mark Conomy Brazil's Federal Court of Curitiba has released a decision on the application of the new Brazilian controlled foreign corporation (CFC) rules on May 6 2016. The single court judgment, in relation to Process No. 5005596-52.2015.4.04.7000/PR, outlines that a Brazilian taxpayer may remove from the calculation of its corporate income tax (IRPJ) and social contributions (CSLL), results of its controlled foreign subsidiaries located in Argentina and Chile, until those results are effectively made available to the Brazilian controller.

Alexander Linn Thorsten Braun German companies need to rely on EU law to distribute dividends to UK parent companies free of withholding tax. One obvious consequence of the Brexit would be that EU law, such as the Parent-Subsidiary Directive, would no longer apply. For German entities, this would mean increased withholding tax on dividends paid to UK holding entities since the Germany-UK tax treaty only reduces the rate to 5%.