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Nadiya Omelchuk On October 16 2015, the Cabinet of Ministers of Ukraine adopted Resolution No. 977-R, which amends the list of low-tax jurisdictions for transfer pricing purposes.

Jim Fuller David Forst Treasury and the IRS have issued new temporary § 482 regulations. While written from a US outbound perspective, they also can be important, perhaps even helpful, from an inbound perspective.

Gulf Cooperation Council (GCC) oil export revenues are expected to be nearly $275 billion lower in 2015 than in 2014 and with low oil prices set to stay, countries in the region are undertaking fiscal adjustments. Mark Lindley, director of tax at the Qatar Financial Centre, explores the challenges.

In the fourth of a series on intangibles, Philip de Homont and Alexander Voegele, both of NERA Frankfurt, examine how to deal with contributions by many group companies.

Abelardo Delgado The General Taxation Law (LGT), Law 58/2003 of December 17 2003, has been partially amended by Law 34/2015 of September 21 2015.

India and South Korea have signed a new MoU [memorandum of understanding] tax treaty on December 9 to strengthen the ease of doing business in each country.

What is abundantly clear to anyone who has a passing interest in the manner in which tax disputes are dealt with in the UK is that the legislation in Finance Act 2014, concerning accelerated and partner payment notices (the APN legislation), marks a significant shift in the rules of engagement between HMRC and its 'customers'.

HM Revenue and Customs (HMRC) has published draft legislation setting out tougher sanctions against companies that fail to prevent the facilitation of tax evasion, but has left out some of the more contentious elements which had previously been mooted.

China will be at the forefront of BEPS implementation in 2016, as president of the G20. Ralph Cunningham says it is a big opportunity for a non-OECD member to shape the international tax system.

The end of 2015 marks the end of a project that has dominated the world of tax and business since its inception in 2012. It is not surprising, then, that we are taking this opportunity to round off our BEPS Project coverage with an exclusive special feature that will provide taxpayers everything they need to know about the work to date and the road ahead.