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GLOBAL TAX WEEKLYa closer lookGlobal Tax Weekly – A Closer LookUsing the unrivalled worldwide multi-lingual researchcapabilities of leading law and tax publisher WoltersKluwer and its new acquisition BSI (The LowtaxNetwork), CCH publishes Global Tax Weekly –– ACloser Look (GTW) as an indispensable up-to-theminuteguide to today's shifting tax landscape for alltax practitioners and international finance executives.Topicality, thoroughness and relevance are ourwatchwords: BSI's network of expert local researcherscovers 130 countries and provides input to a US/UKteam of editors outputting 100 tax news stories aweek. GTW highlights 20 of these stories each weekunder a series of useful headings, including industrysectors (e.g. manufacturing), subjects (e.g. transferpricing) and regions (e.g. asia-pacific).Alongside the news analyses are a wealthof feature articles each week covering keycurrent topics in depth, written by a team ofsenior international tax and legal experts andsupplemented by commentative topical newsanalyses. Supporting features include a round-upof tax treaty developments, a report on importantnew judgments, a calendar of upcoming taxconferences, and “The Jester's Column,” a lightheartedbut merciless commentary on the week'stax events.Read Global Tax Weekly –– A Closer Look inprintable PDF form, on your iPad or online throughIntelliconnect, and you'll be a step ahead of yourworld on Monday morning!
GLOBAL TAX WEEKLYa closer lookISSUE 30 | JUNE 6, 2013CONTENTSFEATURED ARTICLESSubstance Requirements Of A Foreign PermanentEstablishment Of A Swiss Finance CompanyWalter H. Boss and Stefanie Monge,Poledna Boss Kurer AG, Zurich 5Trade And Economic Sanctions:Constantly Shifting Goal PostsAndrea Hamilton and David Levine,McDermott Will & Emery 9FATCA: An UpdateMichael G Bell, Editor-In-Chief,Global Tax Weekly 11Topical News Briefing: Dump AwayGlobal Tax Weekly Editorial Team 22IC-DISC: Still Viable ForFlow-Through EntitiesGeorge Koutouras, Partner andLindsey Moore, Manager, Moss Adams LLP 24Current Transfer Pricing DevelopmentsMembers of Duff & Phelps LLC 28Topical News Briefing:Italy Between A Rock And A Hard PlaceGlobal Tax Weekly Editorial Team 34Payments To Related Foreign Persons:Beware Of State Addback ProvisionsMichael S. Schadewald 35Recurring Issues In African M & ANick Aziz and Tara Walsh,McDermott Will & Emery 50NEWS ROUND-UPInternational Trade 54China, Germany Vow To Negotiate Away Trade DisputesEU, China Hold Meeting On Trade DisputesCountry Focus: Italy 61Italian Small Businesses Fearful Of VAT Rate HikeItaly Exits From EU Excessive Deficit ProcedureChinese Trade Disputes The Focus Of WTO MeetingHong Kong To Join International ServicesTrade Agreement TalksCaribbean Prepares For WTO Trade Policy ReviewChina Studying Possibility Of Joining TPP
Page 1: GLOBAL TAX WEEKLYa closer lookISSUE
Page 5 and 6: FEATURED ARTICLESISSUE 30 | JUNE 6,
Page 7 and 8: taxation treaties concluded by Swit
Page 13 and 14: UK, its offshore dependencies, and
Page 15 and 16: financing and all forms of financia
Page 17 and 18: Th e Government pointed out in part
Page 19 and 20: Talks are now underway. The TIEA wi
Page 21 and 22: through which they can clamber in o
Page 23 and 24: fi nally, and most egregiously, the
Page 25 and 26: office space, or own tangible asset
Page 27 and 28: extended for 2 years in December 20
Page 29 and 30: Financial transactions ( e.g. inter
Page 31 and 32: OECD Section E - Redraft On Safe Ha
Page 33 and 34: suggests that the following items m
Page 37 and 38: State Interest And IntangibleExpens
Page 39 and 40: States generally define "intangible
Page 41 and 42: Code Sec. 1563(controlledgroup)Stat
Page 43 and 44: ConnecticutGeorgiaIllinoisIndianaRe
Page 45 and 46: Rhode IslandTennesseeVirginiaWest V
Page 47 and 48: Table 4. Comprehensive Income Tax T
Page 49 and 50: include federal interest income, st
Page 51 and 52: Recurring IssuesRestructuring of th
Page 53 and 54:
M&A. Nick has extensive experience
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and consumers." As Germany and Chin
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on many levels. The panel found tha
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equirements placed on the states, i
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NEWS ROUND-UP: COUNTRY FOCUS - ITAL
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NEWS ROUND-UP: REAL ESTATE AND PROP
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ates - such that, in 2014, the 4 pe
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NEWS ROUND-UP: FTTISSUE 30 | JUNE 6
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NEWS ROUND-UP: ENVIRONMENTAL TAXESI
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Finally, the Federal Council veheme
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Singapore Plugs Benefits For SMEsOf
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TAX TREATY ROUND-UPISSUE 30 | JUNE
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CONFERENCE CALENDARISSUE 30 | JUNE
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Key speakers: John Capasso (Alvarez
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Key speakers: TBA6/27/2013 - 6/27/2
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6/14/2013 - 6/14/2013http://www.con
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THE CYPRUS BAIL-OUT ANDFOREIGN CLIE
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Chair: Jonathan Levy (Partner, Reyn
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IN THE COURTSISSUE 30 | JUNE 6, 201
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on including the profit from the do
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deduct VAT as a result of incomplet
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where the taxpayer had somehow offs
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een paid in the destination State.
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that Spain has gone its own way fir
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