Double Tax Treaty with Panama enters into force *

Luxembourg, Panama - November 22 2011
The Double Tax Treaty between Luxembourg and Panama has been ratifi ed and has entered into force.

Co-authors: Renaud Jouffroy, Hélène Rives.

---

IRS emphasis on partnership audits *

USA - November 22 2011
Information published by the IRS shows a major change in the types of tax returns companies are fi ling due to changes in their business structures.

Co-authors: Renaud Jouffroy, Hélène Rives.

---

Cross-border RMB capital account relaxed *

China - November 22 2011
The State Administration of Foreign Exchange (“SAFE”) and the Ministry of Commerce (“MOFCOM”) have recently released policies in relation to the relaxation of cross-border capital account items.

Co-authors: Renaud Jouffroy, Hélène Rives.

---

Ireland / United Arab Emirates - Double Tax Treaty *

Ireland, United Arab Emirates - November 22 2011
The United Arab Emirates - Ireland Double Tax Treaty, which was signed on July 1, 2010, has been ratified.

Co-authors: Renaud Jouffroy, Hélène Rives.

---

Spain treaty updates *

Spain - November 22 2011
The tax treaty that Spain signed with Panama in Madrid on October 7, 2010, entered into force on July 25, 2011.

Co-authors: Renaud Jouffroy, Hélène Rives.

---