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Companies in certain types of VAT groups in Hungary will have to pay higher VAT bills as a result of the European Court of Justice (ECJ) Skandia ruling, and could also face intensified VAT audits, as the country has finally started to implement the ruling.

To start his new monthly column, Ralph Cunningham, the Hong Kong-based managing editor of International Tax Review, argues that capacity building will be critical to BEPS implementation in the Asia-Pacific region if piecemeal, unilateral measures are to be avoided.

The envisaged ideals of ‘tax transparency’ are being proposed, and legislated, by tax administrations worldwide. This month’s Brockman brief focuses on the fact that mutual and reciprocal tax transparency with multinational entities (MNEs) remains somewhat elusive. It is now time to briefly assess some of these initiatives to fairly gauge the mutuality of such initiatives.

Her Majesty’s Revenue and Custom’s (HMRC) annual study into the size of the UK tax gap has revealed a drop in figures, indicating that compliance levels concerning multinationals have improved.

Ken Brewer has been appointed as a senior advisor at Alvarez & Marsal Taxand, working with their international tax team in Miami.

Read this month's special features for Intangibles and Mexico

The past month saw Starbucks hit the headlines again, with Margrethe Vestager, European Competition Commissioner, ordering the Netherlands to claw back revenue from the coffee company after her unit decided the tax ruling agreed by the two constituted unlawful state aid. Vestager said she hopes "this message will be heard by member state governments and companies alike", so her tax ruling enquiries are unlikely to end there.

The Irish Finance Bill published on October 22 2015 contains details of Ireland's response to Action 13 of BEPS - the minimum standard of country-by-country reporting (CbCR).

Danish taxpayers will have to move carefully to avoid being caught out The Danish government has introduced a Bill (L167) to implement a general anti-avoidance rule (GAAR) in the country for the first time, which would enable authorities to deny treaty benefits if obtaining those benefits was the sole or main purpose of an arrangement A final decision on the passage of the Bill, which was introduced March 20, will take place at the end of April.

As one of the founding members of the OECD and also a member of the G20 group – holding the group presidency position for 2015 – Turkey generally supports the OECD’s Action Plan to fight against base erosion and profit shifting (BEPS), explains Deloitte’s Güler Hülya Yilmaz.