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On October 14 2011, the Court of Appeal in London (Lord Justices Lloyd, Moses and Etherton) handed down its judgment in the enduring Marks and Spencer (M&S) cross-border group relief litigation.

In a judgment of August 24 2011, the German Supreme Tax Court (Bundesfinanzhof) issued four fundamental holdings on taxing private equity investments.

Japan is rolling out the red carpet for foreign investors in a bid to jumpstart its economy, which is struggling to recover from severe economic conditions triggered by the global financial crisis, the catastrophic earthquake and tsunami, and a strong yen. Hitoshi Takano, Jonathan Stuart-Smith and Linda Ng of Deloitte explain how newly created special zones and other tax incentives for companies may mean they consider relocating.

The European Court of Justice (ECJ) has delivered its judgement in Inter-Mark’s case against the Polish tax authorities on the temporary provision of exhibition and fair stands.

Nicola Saccardo of NCTM explains how different types of income from financial assets will be taxed in Italy.

James Badenach, former head of Asia tax at RBS, talks to Jack Grocott about how tax helped navigate the bank through the global meltdown and subsequent UK government bailout and why he is lucky to be alive.

Angela Merkel will not back down on tax cut proposals

The exemption will only be available to pioneer or upstream industries The Indonesian Ministry of Finance has released long awaited regulations regarding the provision of tax facilities in the form of exemption from, or reductions in, the rate of corporate income tax.

The financial transactions tax (FTT), also known as the Tobin tax and the Robin Hood Tax, has been the stuff of legend for decades, discussed eagerly by academics and socialist economists, without ever gaining much traction in the mainstream. The financial crisis changed all that and, now José Manuel Barroso, president of the European Commission, has come forward with a proposal for an EU-wide FTT, everyone will be talking about it.

European governments are using divergent deficit reduction measures Governments across Europe have been understandably preoccupied with deficit reduction measures in recent months, and their subsequent budget announcements indicate that there is no one-size-fits-all solution.