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Mohamed Ezz Christiana Nicolaou Iran holds a unique position in the Middle East. The country has an abundance of natural resources, a densely inhabited territory and shows a degree of openness to technological advancement, international developments and progress.

In its push towards positioning India as an attractive investment destination and to improve the ease of doing business in the country, the Government has announced further tax initiatives.

Giuliano Foglia Marco Emma The 'internationalisation' decree (formally, legislative decree No 147 of September 14 2015) has been recently published on the Official Gazette and is now effective.

Alexander Linn Thorsten Braun The German tax reform 2015, published in the federal gazette on November 5 2015, includes a new exemption from the strict change-in-ownership rules that result in the forfeiture of tax loss carryforwards.

Julio Oliveira Ruben Gottberg On November 17 2015, the Brazilian Congress approved the project for conversion into law of the Provisional Measure 685/2015 (PM 685/2015), without the articles intended to impose an obligation to disclose tax planning transactions.

Freddy Karyadi Chaterine Tanuwijaya Indonesia is set to shore up national coffers by providing a tax amnesty, while headline income tax rates will also be slashed.

Donald Vella Mark Galea Salomone On November 18 2015, Malta and the Netherlands concluded a treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income in respect of Curaçao.

Turlough Galvin Kevin Smith Ireland's Finance Bill 2015 (the Bill) was published on October 22 2015 and it contains new (previously unannounced) provisions on the Irish tax treatment of Additional Tier 1 (AT1) instruments. The Bill confirms that AT1 instruments qualifying as such under the Capital Requirements Regulations will be regarded as debt instruments.

Elena Kostovska On April 14 2015, the FYR Macedonian parliament ratified the tax treaty signed with Vietnam on October 15 2014. The ratification law was published in the Official Gazette No. 63 of April 20 2015.

Luis Abrantes, tax director and head of transfer pricing at Carlsberg Group, draws on practical experiences to unpick the intricacies of intercompany charges.