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The UK’s largest clothing retailer has had its multi-million pound claim rejected for the second time by a tax tribunal.

Ryan, a global tax services firm, has bought Altus International, adding transfer pricing and valuation services to its international tax expertise. Michel Sijmonsbergen and Roderick Veldhuizen, founders of Altus International, join Ryan’s international tax leadership team.

William Skinner and Julia Ushakova-Stein of Fenwick & West discuss the newest regulations under FATCA and section 871(m) alongside recent case law developments.

Financial institutions filing withholding tax refund claims on Swiss dividends over the past seven years have generally received information requests rather than the refund expected as the Swiss tax authorities challenge refund claims tied to dividend trades. This has led to uncertainties that have reduced the market value of dividends on Swiss stocks. KPMG Switzerland’s Charles Hermann explains.

Victor Adegite of KPMG Nigeria looks at the advance pricing agreement (APA) option as a tool taxpayers can use as part of their transfer pricing risk management, highlighting the benefits of different types of APA and looking at how APA programmes operate in other jurisdictions.

Joe Hockey, Australian Treasurer, labelled the Australian taxation system as “compromised” in a speech to the Sydney Institute last week, while Big 4 accounting firm EY described it as in “disarray”. The criticisms have led to calls for the formation of an independent tax reform commission.

Controversy and legal uncertainty have arisen from how the Federal Revenue Service and the Federal Administrative Council of Tax Appeals understand Brazilian law on CIDE´s taxable basis.

The Association of Chartered Certified Accountants (ACCA) believes that the coalition government has failed to support the Office of Tax Simplification (OTS) and has instead made the UK tax system more complex and confusing for both individuals and businesses.

Just a day after the EU Commission announced it would investigate whether the Netherlands breached European state aid rules in its tax treatment of Starbucks, that country updated its guidelines on advance tax rulings (ATRs), advance pricing agreements (APAs) and substance requirements.

In its 2014 economic survey of Canada, the OECD stated that, to meet international emissions targets and tackle the effects of climate change, Canada should consider implementing a carbon tax, or cap-and-trade system, but the economic impact may be too great for the government to act.