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  • ANALYSIS: The US has moved to try and curb the practice of inversion transactions which has seen a handful of companies relocate overseas, with many more considering the option. The rule tightening attempts to reduce the benefits of an inversion.
  • Daniel Kaiser of Kuffner, Maunz, Langer, Zugmaier explores the German fiscal authorities’ latest attempts to clamp down on instances of VAT fraud.
  • Businesses supplying digital services across the European Union will be able to register for the new mini one-stop shop (MOSS) online VAT service from October 20 2014.
  • Gabriel Gotlib, Fernando Vaquero and Martina Caunedo of Marval, O’Farrell & Mairal outline the latest changes to the Argentine Income Tax Law, including new capital gains and dividend taxation provisions.
  • As a result of globalisation, a lot of transactions today take place overseas. This has led to the phenomenon of double taxation becoming a real issue for companies and their shareholders. Martín Acero and Andrés Millán of prietocarrizosa explore how Colombian tax credits can mitigate double taxation concerns.
  • Deloitte's industry experts examine the factors driving the pricing of intercompany transactions in the technology, oil and gas, life sciences, media and entertainment, consumer products, manufacturing and financial services sectors.
  • Alberto Maturana of Baker & McKenzie analyses the Chilean tax reform package that is working its way through Congress, warning taxpayers of changes they are likely to be faced with from next year onwards.
  • Reform is the flavour of the decade in the tax world, as multilateral organisations have undertaken wide reviews of international tax rules, with the aim of modernising them to reflect changes to the way businesses operate in a globalised world.
  • Gustavo Brigagão and Bruno Lyra of Ulhôa Canto provide an assessment of state tax controversies related to Brazil’s oil industry.
  • After a stint in Paris at the OECD, Jorge Eduardo Correa Cervera has moved back to Mexico, where he is now central administrator at the national Tax Administration Service (SAT). Matthew Gilleard speaks to the man who has traded coq au vin and camembert for fajitas and frijoles.
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