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Ilya Rybalkin will join as partner at the Moscow office of law firm Akin Gump Strauss Hauer & Feld in July.

overpayments of VAT; section 80 of the Value Added Tax Act 1994;VATA 1994; compound interest; repaid simple interest ;

UK taxpayers may be further away from receiving compound interest on overpaid VAT as a result of the Court of Appeal judgment in the VAT Interest Cars (VIC) Group Litigation on March 25.

An infringement action taken by the European Commission against France over its "telecoms tax" has brought a controversial topic up for debate in the context of EC law.

The European Commission has formally requested that Germany amends its anti-abuse provisions on withholding tax relief.

The Delhi High Court has ruled that the obligation to withhold tax would arise only if the income is liable to tax in India.

International Tax Review's monthly round up of the biggest deals and transactions.

The Liberal Democrats, one of the UK's two main opposition parties, today announced its plan to reduce the headline rate of corporation tax from 28% if it wins the general election.

Appeal; Income tax; Income of trust estate; Assessable income of beneficiary, Income Tax Assessment Act 1936 (Cth) ("the Act"),s 97(1); a share of the income of the trust estate, assessable income of beneficiary; share of the net income of the trust estate; Beneficiaries entitled to specific amounts of distributable income; beneficiary also entitled to residue of distributable income; Disparity between net income and distributable income;

Six lawyers have become partners in the tax practice of Cuatrecasas Gonçalves Pereira.