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In this issue:
Busting the Branch Myth in New Zealand, Australia: Update on Proposed Changes to Nonresident CGT Rules, China: New Treaty with Mauritius Likely Impacts Chinese Inbound M&A, European Union: ECJ Rules on U.K. CFC Regime, European Union: ECJ Rules on Dutch Exit Tax, European Union: AG Rules on VAT Charge on Mobile Phone Auctions, European Union: ECJ Dismisses Action against Decision on Azores, France: Extension of Reverse Charge Procedure Will Affect Nonresident Suppliers, France: French Budget for 2007 Announced, Italy: Parliament Approves Law Decree with Measures Affecting Multinationals, Japan: Changes to Treatment of Social Security Payments Anticipated, Philippines: Transfer Pricing Regulations to Be Introduced, Russia: New Residence Rules to Be Introduced, Spain: Treaty with Malta Enters into Force, United Kingdom: Recent Decision May Allow Recovery of Past Input VAT, United States: Re-Proposed Branch Transaction Regulations Tighten Trigger on Currency Gains, Losses, United States: Regulations Proposed on Previously Taxed Income Exclusion, Vietnam: Government Issues New Decree on Representatives.
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