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The lower house of the Malaysian Parliament has passed the GST Bill, with only the approval of the upper chamber now needed for its implementation.

Axel Mühl joined Luther in Stuttgart as a partner on April 1. He specialises in corporate and corporate-related tax law and advises cross-border medium-sized enterprises and groups on M&A, complex restructurings and succession planning. These include German clients on foreign investments and also foreign investors, from, for example, Russia, China, the UAE or Switzerland, on investments in Germany.

Roman Namyslowski has joined Crido Taxand as a partner. He will look after the firm’s indirect taxes team and focus on developing new VAT services.

The world of tax planning is like one big global tug o’ war being played between multinational companies and their advisers, tax authorities, supranational bodies and non-governmental organisations. Everyone has an interest in changing the international tax system. But with everyone pulling in different directions, the pace of change is frustrating for most.

Starbucks is set to pay more tax in the UK after announcing it will move its European headquarters from the Netherlands to London. It has also pledged to create 1,000 new jobs in the country.

Greg Neill New Zealand's Inland Revenue has finalised its interpretation statement (IS 14/01) regarding New Zealand's tax residence rules. The interpretation statement is structured in three parts and addresses the residence rules for individuals, companies and how the residence of persons connected with a trust will determine the tax treatment of trust income. (The separate consideration of trusts reflects the fact that, under New Zealand law, whether the trustees of a trust are taxed on worldwide income, or rather only on income sourced from New Zealand, depends primarily on the residence of any settlor rather than on the residence of the trustees.) The interpretation statement was issued on March 6 2014 and provides taxpayers with a welcome update of Inland Revenue guidance in this area, given that the previous published statement on tax residence was issued in 1989. Inland Revenue issued an exposure draft of the interpretation statement for comment and discussion in December 2012. One of the more troublesome aspects of that exposure draft was Inland Revenue's interpretation of the rules regarding the tax residence of individuals.

Vicente Bootello

Donald Vella

David Cuellar

Peter Dachs In developed markets, major tax litigation is principally run by law firms. Fortunately, over the last decade, various South African law firms have built the necessary capacity to run tax dispute resolution matters from the first South African Revenue Service (SARS) query to the Supreme Court of Appeal in Bloemfontein. It is important to realise that the dispute resolution process starts with the first SARS query. The response must be drafted in a manner which considers the possibility of the end game being witnesses giving evidence under cross-examination in court.