Ernst & Young Its Global Dispatch

China Circular 19 increases deemed profits for nonresident service providers -- China consolidates tax rules for representative offices -- New China-Barbados protocol in force -- French court rules French commissionaire is not a PE -- European Commission requests Germany amend anti-treaty, anti-directive abuse rules aimed at withholding tax relief -- Italy introduces new reporting rules for transactions with black-listed countries -- Russia approves new draft model income tax treaty -- UK Budget released -- Hong Kong, Netherlands sign comprehensive tax treaty -- Update on India's draft direct tax code -- India-Mauritius tax treaty developments -- Japan's 2010 tax reform effective 1 April or 1 October 2010 -- Taiwan-Israel tax treaty and protocol in force -- Canadian court rules US LLC is a treaty resident -- US Congress enacts new reporting and withholding rules for domestic, foreign financial institutions