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Ellen Geeraerts Herman Driessen Until December 31 2009, foreign VAT taxpayers unregistered for VAT in Belgium could file a claim to reclaim the local Belgian VAT incurred for the purpose of their taxable operations. Until this date, Belgian VAT was deductible until December 31 of the third calendar year after the year in which the tax was incurred.

Vladimir Kotenko On June 16 2010 Law No 2275 became effective, introducing rather controversial amendments to a number of tax laws, including:

Peter Dachs Under South African domestic tax law, non-residents are exempt from South African tax on interest earned on debt instruments. However from March 1 2011 such interest will be taxable in South Africa in the hands of such non-residents. This is due to a proposed law change contained in the Draft Taxation Laws Amendment Bill due for promulgation later this year.

When the US Congress codified the long-standing common law doctrine known as economic substance, many tax practitioners were not shy about criticising the move, expressing concern about the effects of this new law on corporate tax planning. Erin Kelechava spoke to tax lawyers, professors, and policy experts and found out that a statute that was meant to clarify what an abusive transaction is may end up achieving the opposite result.

The Court of Appeal in London has handed HM Revenue and Customs (HMRC) a big win in the Test Claimants in the Franked Investment Income Group Litigation Order (FII GLO) on February 23.

The US Senate will discuss legislation that majority leader Harry Reid introduced in February which would retroactively extend certain tax breaks that expired at the end of 2009.

The US House of Representatives approved a Senate jobs bill yesterday which will encourage employers to provide jobs to displaced workers through tax incentives. The job-creation measures will be offset by new foreign account compliance rules to prevent offshore tax evasion.

Alexander Wiedow: Energy Taxation Directive is largely being used as a means to attract revenue, rather than combat climate change Speakers at International Tax Review's indirect tax forum in London on June 16 criticised the EU for failing to ensure its environment taxation policy met its objectives.

The EU's new tax commissioner wants to reduce compliance, eliminate distortion in the system, implement a revised energy taxation directive and promote greater cooperation between member states.

Senate Democrats failed to summon the 60 votes necessary to advance a vote on a jobs bill that would extend numerous tax cuts for businesses.