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Footballers left embarrassed. English football has had a bumpy ride during the past few months. After the humiliating 2-1 defeat to Iceland in the European Championship and the subsequent resignation of England manager Roy Hodgson, his successor Sam Allardyce lasted just one game before being forced to quit following a sting by the Daily Telegraph newspaper.

Distance-selling regimes that impose a sales tax on digital goods and services are spreading across the globe. Joe Stanley-Smith looks at how these changes are being shepherded by the OECD.

The United Arab Emirates is on target to implement its VAT regime on January 1 2018, but with the final VAT Law yet to be published businesses face a tight deadline to make sure they have the tools to comply with the new system.

The main theme of the Malta's 2017 budget, from a commercial perspective, is to incentivise the markets, boost business creation and attract foreign direct investment. At the core of the budget document are a number of tax measures and incentives.

Brazilian tax authorities (RFB) issued Normative Instruction 1,658/2016 (NI 1,658) that includes Ireland in the list of tax havens (the black list) and also adds the regime applicable to Austrian holding companies to the list of privileged tax regimes (the grey list).

Two measures that may be of special relevance for corporate foreign investors were announced in Norway's state budget proposals for fiscal year 2017.

The Indonesian tax authority has spent the past few months conducting an investigation into Google's tax affairs through the company's office in Indonesia. However, Google's parent company, Alphabet, is arguing that Google does not have a permanent establishment (PE) in Indonesia and is not required to establish a PE under the applicable laws and regulations.

In India, intangibles that qualify for depreciation under the Income-tax Act, 1961 (Act) are defined to include "know-how, patents, copyrights, trademarks, licenses, franchises and any other business or commercial rights of similar nature". Since "goodwill" does not expressly find a mention in the list of intangible assets that qualify for depreciation, claims of depreciation on goodwill have been a matter of debate for a considerable time with decisions on both sides of the spectrum.

Recent months have seen a range of significant new pieces of Chinese tax guidance issued by the State Administration of Taxation (SAT) as well as new international agreements entered into by China. Collectively, these are indicative of some of the key policy trends in Chinese taxation.

Ireland's annual budget statement was announced by the Minister of Finance on October 11 2016. The minister confirmed Ireland's commitment to the 12.5% corporation tax rate (a statement which has become a staple in recent budgets) and also confirmed that "nobody is asking for it to be changed".