Ernst & Young Its Global Dispatch

Irish Finance Bill 2010 includes enhancement's to holding company rules, announces introduction of transfer pricing regulations -- Germany proposes arm's length individual asset approach for business transfers -- Norwegian commissionaires may pose PE risk -- Spain expands ETVE tax benefits -- Swiss court rules FX differences do not qualify as income or expenses -- UK publishes discussion draft on CFC proposals -- Singapore introduces new tax regime for corporate amalgamations -- Taiwan issues regulations governing tax treaties -- Mexico proposes controversial changes to IMMEX, or Maquiladora Decree -- US MNCs with Venezuelan operations must adopt DASTM -- US signs treaties with Hungary and Chile