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Jelena Zivkovic March 31 was the deadline in Montenegro for a number of statutory filings, particularly in the area of taxation and annual financial statements. This includes the annual balance sheets, income statements and annual tax reports after which the distribution of dividends is possible. As a first step in the process, companies are obligated to settle their liabilites for corporate income tax at the rate of 9%. After tax liabilities are settled, joint stock companies as well as limited liability companies are able to distribute dividends in line with the Law on Business Entitites and per the nominal value of the shares or percentage of ownership in the LLC.

Filip Babic For 2013, non-profit organisations (which use the general accounts as regular companies do) are required to submit tax balances on the PBN 1 form and their tax liability on the PDN form per the rulebook for the contents of the tax return (Official Gazette no. RS 24/14). The deadline for submission of the PBN 1 form and the PDN tax return for 2013 is July 30 2014 and the tax rate is 15%.

Happy 2014. As we are all slaves to the arbitrary date delineating the passing of a year, it is time to say out with the old and in with the new.

Alan Granwell, who can count a stint as international tax counsel at the US Department of Treasury during his career, has left DLA Piper to become of counsel to Sharp Partners, also in Washington, DC. He advises multinational corporations on cross-border planning related to transactions such as acquisitions, dispositions and business restructurings; IP migrations, services arrangements, repatriation planning, international insurance, international transportation, cross-border leasing, transfer pricing and the use of bilateral tax treaties. He also advises high-net-worth individuals on cross-border tax planning and structuring, to include foreign persons becoming US persons and US persons moving offshore or expatriating.

Ryan Katz and Dan Paulos have become tax partners of Akin Gump in the firm's New York office.

Richard Basuk and Stephen Giordano have become partners of Hogan Lovells's tax group in the US.

Arthur Sinodinos, Australia's Assistant Treasurer, has announced the appointment of Andrew Mills as a full-time second commissioner to the Australian Taxation Office (ATO).

Linda Carlisle has joined Miller & Chevalier Chartered as a member in the tax department. She was formerly with White & Case, where she advised clients on the taxation of corporations and flow-through entities in a broad range of industries, including energy and financial services. Her experience covers international tax, partnerships, transfer pricing, corporate tax and financial products. She has also advised clients successfully in difficult administrative proceedings and has a significant legislative and regulatory practice.

Ajit Tolani has left Economic Laws Practice in Mumbai to set up his own tax, transfer pricing and international tax litigation practice called Ajit R Tolani. As well as appearing as tax and transfer pricing counsel in litigation throughout India, he will advise clients on all direct tax issues, domestic and international transfer pricing, and draft appeals for various tax forums. He has 13 years experience in tax and transfer pricing advisory and litigation matters, comprising 10 years at KPMG and three at ELP.

Michelle Jewett has become a tax partner of Morrison & Foerster in San Francisco.