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Mary Monahan Mary Monahan has joined the partnership of Sutherland Asbill & Brennan, a US law firm. She represents taxpayers in complex federal tax audit and litigation matters. She has also advised multinational corporations on tax planning, tax accounting and income recognition. And Richard Hartnig has joined Sutherland as of counsel in the tax practice group, based in the Atlanta office.

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados adds two new partners. Alessandro Amadeu da Fonseca and Flavio Mifano are both new tax partners in the firm's São Paulo office.

Nikhil Mehta stood down as a tax partner of Cleary Gottlieb Steen & Hamilton in London in December. He has requalified as a barrister and started work at Gray's Inn Tax Chambers in the new year. He became a partner of Linklaters in 1989, eventually becoming head of contentious tax. He joined Cleary Gottlieb in 2002.

Julien Gayral has become a tax partner of Bredin Prat in its Paris office. He advises companies on the tax aspects of M&A, joint ventures, intra-group restructurings and international tax matters.

Mason Hayes+Curran in Dublin has hired a new head of tax to begin "a strategic initiative" to strengthen its tax group. John Gulliver arrives at the firm from a boutique independent tax practice.

Ekin Altintas The Turkish Income Tax Law was enacted in 1961 and now, almost 50 years later, is being re-written. Expected amendments include the introduction of specific rules for employee share and stock option plans.

Hatasakdi Na Pombejra Chatchawan Wattanasittichok Recently, the Thailand Revenue Department (TRD) issued Rev-enue Department Notification (DN) No Taw Paw 176/2552 to amend the definition of leasing in order to qualify withholding tax exemption for leasing business in Thailand which satisfying the specified condition. The effective date is October 6 2009.

Henry An David Jin-Young Lee The National Tax Service (NTS) has introduced new, and revised some, of the existing Basic Tax Rulings (Gibon Tongchik) under the Corporate Income Tax Law (CITL) to provide guidance on changes made to the CITL since December 2008 and reflect recent tax rulings.

Peter Dachs Non-residents of South Africa are taxed only on income which is sourced in South Africa or which is deemed to be from a South African source.

Sead Dado Salkovic Despite the economic growth of Montenegro over the past few years, the global economic crisis has brought about significant challenges to its economy as a whole. In an attempt to increase the efficiency of the domestic economy and react to the downturn, the Government recently adopted amendments to the tax regime for both individuals and businesses.