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New regulations enacted by the Colombian Congress, ending fiscal year 2012, with respect to the tax treatment of M&A processes, must be carefully taken into consideration for both public and private M&A transactions. Martín Acero and Oscar González of prietocarrizosa provide helpful tips for taxpayers.

The UK government has given HM Revenue and Customs another tool with which to tackle tax avoidance.

In part II of this article looking at M&A tax planning in light of recent BEPS developments, Napoleão Dagnese and Christoph Huber of OC Oerlikon analyse methods of allocating a global purchase price.

After Luxembourg and Austria removed their longstanding veto to the move, the European Council this week strengthened EU rules on exchange of information on savings income, meaning member states will be better equipped to stamp out cases of tax fraud and tax evasion.

Though the US is the second largest destination for its exports – only behind China– Brazil is the only country among the so-called Brics not to have a double taxation treaty with America. What is more, Brazil has only 30 international treaties for avoiding double taxation.

Argentina has signed a new double tax treaty with Switzerland. The original accord was terminated in 2012, when Argentina also unilaterally terminated its treaties with Chile and Spain.

EU policy reform often goes at the pace of the slowest member, which invariably makes it a torturous process. This is no doubt true of the revised Savings Tax Directive. But after six years of wrangling, it was finally adopted by member states at the end of last month.

Aurélia de Viry has joined King & Spalding as founding partner of the firm's tax practice in Paris. She was formerly a counsel at Clifford Chance. The new partner advises in all areas of tax, including international taxation and the tax aspects of real estate investments, acquisition finance, structured finance, group restructuring and acquisitions. She is also a VAT specialist, particularly in relation to real estate and financial transactions.

Matthew Lerner has joined Sidley Austin's Washington, DC office as a partner and a co-global coordinator of the tax controversy practice. Lerner, formerly a partner of Steptoe & Johnson, advises corporations, partnerships and individuals on the federal, state and local aspects of civil and criminal tax controversies and civil litigation related to tax strategies, as well as business planning and advice. He also advises at all stages of the Internal Revenue Service's administrative audit and appeals processes, as well as litigation in US Tax Court, the Court of Federal Claims and federal district courts. He has significant experience with many of the IRS alternative dispute resolution procedures. He also advises on pre-audit issues regarding document organisation, retention practices and disclosure obligations.

Janusz Fiszer has joined the GESSEL law office in Warsaw as a partner. His practice covers international tax as well as M&A and other areas of law.