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Ricardo Rendon and Eduardo Valenzuela, of Chevez, Ruiz, Zamarripa y Cía, assess the new tax provisions applicable to taxpayers in Mexico following energy reforms of the oil and gas sector.

Publicly-traded companies seemingly have an affinity towards Ireland. Is it purely a pursuit of the Emerald Isle’s temperate climate that attracts them? Conor Hurley and Ailish Finnerty of Arthur Cox analyse the factors influencing taxpayer decisions to locate in Ireland, debunking the idea that such decisions are solely tax-driven.

Read this month's special features on Germany, Ireland, Mexico and tax technology.

See who has done the tax work on this month’s biggest deals.

A spate of recent examples indicates that inversion transactions are as popular as they have ever been, with Pfizer’s attempted deal with AstraZeneca highlighting that companies in the pharmaceuticals industry are increasingly using the inversion option. William Fry Tax Advisors, the Irish member firm of Taxand, look at why this is, and analyse why Ireland is proving to be the location of choice for newly-formed companies post-inversion.

US businesses will be pleased that lawmakers have taken one step closer to providing certainty over the future of the R&D tax credit, after the House of Representatives voted 274-131 to approve legislation that would permanently extend the provision.

Mateusz Szczurek, Poland's finance minister, has announced the government's intention to lower the VAT rate from 23% to 22% by 2016, a year earlier than originally planned.

China Mobile, China Telecom and China Unicom say the VAT reform will bring short-term troubles but long-term benefits Chinese telecom carriers will be included in the VAT pilot programme from June.

Business news has been dominated in the past month by the bid for AstraZeneca from US pharmaceuticals company Pfizer, so it is appropriate that this month's cover story takes an in-depth look at the popularity of inversion transactions, from what motivates such transactions to what countries such as the US intend to do about the increasing migration of multinationals out of their jurisdiction and out of their tax net.

Mention the word ‘inversion’ or ‘inverted’ and the first things likely to come to mind for most people are inverted commas – the most supercilious of the English language’s punctuation marks, looking down on regular commas from their lofty perch with scorn. Possibly La Pyramide Inversée at Le Louvre, too. But mention those words today and a tax efficient restructuring mechanism may also feature. Matthew Gilleard explores the inverted reality of this transactional trend.