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Anna Misiak During May 2015 the President of the Republic of Poland ratified the agreement' between Poland and the US to improve international tax compliance to implement FATCA and the associated intergovernmental agreement (IGA).

Guilherme Costa The Turkish tax authorities have demonstrated over the last few years that there is no time to lose in the implementation of their ambitious electronic transformation plan.

Abigail Blanco The 2015 corporate income tax reform package has made considerable changes to the rules on companies that can be consolidated. Many of these stem from the European Court of Justice (ECJ) judgment dated June 12 2014, on joined cases C39/13 to C41/13.

Tim Stewart James Lester In September 2015 the New Zealand Inland Revenue released an issues paper on GST, consulting on a number of matters. One proposal in the issues paper, which draws on OECD guidance and international practice, relates to the GST treatment of services that are "directly in connection with" land.

Jim Fuller David Forst Revenue Ruling 91-32 holds that a foreign partner's gain from the sale or exchange of an interest in a partnership that conducts business in the US through a fixed place of business is effectively connected with the US business. The gain is so treated to the extent of the appreciation in value of the partnership's "effectively connected" assets, which involves a ratio approach. In the case of a treaty, the gain is treated as effectively connected to gain attributable to a US permanent establishment.

Ekaterina Bourliand Diana Menchik Import substitution has started to be regarded as an important political objective in the Russian Federation. One of the key elements in achieving this has been the adoption of measures to encourage foreign industrial production to localise itself in Russia. Various measures, under active development, have been deployed to stimulate investment.

Lieutenant Governor Najeeb Jung has appointed Indian Administrative Service (IAS) Officer Sajjan Singh Yadav as the new VAT commissioner for Delhi.

Hans Rudolf Habermacher Raoul Stocker Switzerland plans to implement the country-by-country reporting (CbCR) and exchange of information provisions recommended by the OECD as part of its final package of measures to counter tax base erosion and profit shifting (BEPS).

Ivana Blagojevic On September 28 2015, the Serbian Parliament adopted a set of amendments to the Serbian VAT Act. The amendments introduced were published in the Official Gazette of the Republic of Serbia No. 83/2015 on October 3 2015.

Italian firm Gattai Minoli Agostinelli & Partners has made Eugenio Romita equity partner and head of its tax department.