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The Chinese authorities have released a new circular that relaxes the recognition criteria for advanced technology service enterprises (ATSEs).

Cheil Communications India, a subsidiary of South Korea's largest advertising agency, has won its appeal at the Indian Income Tax Appellate Tribunal (ITAT) over pass-through costs in a case that sets a precedent for future disputes.

The decision of the tribunal sheds light on the arm’s-length justification of the payment of a royalty fee for technical know-how The Delhi Income Tax Appellate Tribunal upheld, in the case of Abhishek Auto Industries, the company's arm's-length justification of the payment of a royalty fee for technical know-how and assistance to a manufacturing entity.

The Indian tax authorities continue to refuse to let multi-billion dollar transactions go by without checking to see if they might be due any revenue from them.

The study group, chaired by Graham Aaronson, QC, that will look at the feasibility of introducing a general anti-avoidance rule in the UK, comprises one taxpayer, two academics, a High Court judge, a former judge and a former lawyer who is a part-time tax judge.

The Mexican tax authorities have released a new transfer pricing rule to address some of the problems that arise from pursuing conflicts in Mexican Tax Court.

The Australian Federal Court’s decision in favour of the tax authorities in Colonial First State Investments Limited v Commissioner of Taxation means very little will change for fund managers experiencing tax irregularities.

Heather Gething and Ross Fraser of Herbert Smith analyse why the UK Supreme Court, in its unanimous decision in the case of HMRC v DCC Holdings (UK) Ltd [2010] UKSC 58, upheld the need for UK tax statutes to be construed to achieve the apparent legislative purpose.

Authorities in Indonesia are investigating the possibility that Research in Motion (RIM), the company that developed BlackBerry, has avoided paying taxes to the Indonesian government.

Tax lawyer Dr. Bodo Bender, who works in the Shearman & Sterling’s Frankfurt office, has been made a partner.