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The Netherlands must comply with four requests from the European Commission to change its tax laws if it does not want to end up in the European Court of Justice.

The new assistant director of taxation at the Institute of Chartered Accountants of Scotland (ICAS) will be responsible for corporate and international tax policy, including UK competitiveness and simplification.

Peter Chrenko has been appointed leading partner of PricewaterhouseCoopers' tax controversy and tax policy & administration practices in the Czech Republic.

The Revenue Commissioners have published a new code of conduct for audit which outlines the principles and policies of audits and provides practical guidance on how a tax audit will be conducted.

Stephenson Harwood has hired a tax partner and an asset finance partner with experience of complex tax structuring for its Paris office.

Edward Tanenbaum Tola Ozim On August 11 2010, President Obama signed into law the Education Jobs and Medicaid Assistance Act of 2010 (the Act). Most of the provisions will apply to taxable years beginning after December 31 2010. The remaining provisions will apply after the date of the enactment of the legislation.

Sean Foley Landon McGrew On August 10 2010, President Obama signed into law the Education Jobs and Medicaid Assistance Act, which includes a $10 billion package of international tax provisions as revenue offsets. The largest revenue offsets included in the Act relate to changes to the foreign tax credit rules. Some of the more significant provisions are discussed below.

Mason Hayes + Curran has hired another partner for its tax practice in Dublin. Petrina Smyth, formerly head of tax for Maples & Calder in the same city, will join the firm on November 1. She is a specialist in asset finance, collective investment undertakings and structuring M&A transactions. John Gulliver joined the firm as head of tax in January.

Roger Persson Osterman Karolina Moran On June 28 2010 the Swedish Supreme Administrative Court ruled in favour of the Swedish Tax Agency in a case (case no 2483-2485-09, Diligentia AB) concerning market interest rates on an inter-company loan between a Swedish parent company (the lender) and a Swedish subsidiary (the borrower).

Álvaro de la Cueva Software has always been a source of arguments between Spanish taxpayers and tax authorities. In the nineties, the main arguments arose out of Spain's tax treaties with the US and Ireland, which both contain a provision establishing different maximum rates for different royalties: literary works (5%), scientific or cinematographic works (8%) or other royalties (10%).