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Since a change in the law earlier this year, a recent European court decision has particular implications for investment funds in Germany.

Mexican taxpayers may take legal action against new obligations to file their tax records electronically.

Trade in Italian equities has fallen by 30% since the country introduced the controversial financial transaction tax, according to Credit Suisse.

Thomas Küffner of KÜFFNER MAUNZ LANGER ZUGMAIER reports.

This will be my final issue as editor of International Tax Review. I will soon be going on to edit a new global current affairs magazine called The World Weekly. If I thought international tax law was a complicated subject when I first started writing about it four years ago, how much more complicated the murky world of geopolitics. But what a fascinating four years it's been reporting on tax. I certainly can't imagine a more interesting time.

Tom Gareze (L) and Catherine Heyes (R) flank managing partner Carmine Papa PKF Littlejohn has strengthened its corporate tax capabilities with two senior appointments. Tom Gareze has joined as a corporate tax partner, bringing more than 25 years' experience, while Catherine Heyes assumes the role of senior corporate tax manager.

Liga Hoy has joined DLA Piper as a principal economist in the firm's international tax practice. She will be based in San Francisco.

Donald Johnston, secretary general of the OECD between 1996 and 2006, has joined the International Tax and Investment Centre's board of directors as an honorary co-chairman. He will advise ITIC on key fiscal reform programmes and ITIC's work in the BRIIC (Brazil, Russia, India, Indonesia and China) and other emerging economies.

The general rule is to recognise deferred tax liabilities for all taxable temporary differences, except to the extent that they are within the scope of the IRE mentioned in IAS-12.

On July 29 2014, the Irish Government published the Irish Collective Asset Management Vehicle Bill 2014 (the ICAV Bill). The ICAV Bill, when enacted, will provide for a corporate vehicle structure specifically designed to meet the needs of the global funds industry with several advantages over the existing corporate structure (that is, the public limited company (plc)) for collective investment schemes in Ireland. The Irish Government has indicated that the ICAV Bill will be enacted before the end of 2014.