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A spokeswoman for the European Commission said it will still pursue Portugal over discriminatory tax treatment of outbound interest payments, despite the Advocate General's proposal that the European Court of Justice dismiss the action due to lack of evidence.

The US House of Representatives' Ways and Means committee has approved a tax Bill providing incentives for small business.

The Australian government has introduced new legislation that will allow members of a GST group to enter into indirect tax sharing agreements (ITSA) in relation to their liabilities.

The nominees for the national tax and transfer pricing awards in International Tax Review's European Tax Awards 2010 are announced today.

French president Nicolas Sarkozy has said that the European Commission intends to propose the introduction of a carbon tax at the borders of the EU.

Type of Agreement Country Country Date Signed Tax Information Exchange Agreement New Zealand Saint Vincent & The Grenadines March 16 2010 Tax Information Exchange Agreement New Zealand Dominica March 16 2010 Tax Information Exchange Agreement Switzerland Uruguay March 18 2010 Updated Double Taxation Agreement South Africa Ireland March 19 2010 Tax Information Exchange Agreement South Africa Bermuda March 19 2010 Updated Double Taxation Agreement Belgium Czech Republic March 19 2010 Tax Information Exchange Agreement Australia Anguilla March 20 2010 Tax Information Exchange Agreement Australia Saint Vincent & The Grenadines March 20 2010

The report by Mario Monti into how to complete the EU single market lends some support to the plans of Algirdas Semeta, European commissioner for tax, for a common corporate tax base. Salman Shaheen spoke to both men and other observers about the likelihood of the concept becoming reality

The UK's First Tier Tribunal decision in Swift determined, contrary to the accepted position, that a Delaware LLC is transparent for UK income tax purposes. Though the decision does not set any binding precedent, William Arrenberg of Herbert Smith believes it has wider implications than many appreciate

Released only eight months ago, China's circular 698 caused much controversy as it gave the tax authorities the power to investigate transactions dating back to 2008 while requiring taxpayers to report any indirect transfers within 30 days of completion. But with many not paying attention to the circular, Jack Grocott investigates how an influential court settlement is likely to make taxpayers think twice about ignoring the circular.

The effective tax rate is flawed as a measure of the value created by a company's tax department, believes Rutger Hafkenscheid of VMW Taxand. He highlights a different way.