In this issue:

Legal entity reduction: Savings on tap?

European Union
ECJ clarifies VAT treatment of staff vouchers

Germany
BMF withdraws decree on tax treatment of treasury stock/share buy-backs

Hong Kong
Double taxation agreement signed with Liechtenstein

India
AAR ruling provides some comfort to foreign companies concerned about Minimum Alternate Tax liability

Thailand
Guidance issued on criteria for partial transfer of business

Vietnam
Hanoi tax authorities adopt rigid approach to compliance obligations of expatriates

In brief

Global Tax Alerts

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World Tax Advisor
                                                                                                                            3 September 2010

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If you have questions or comments about the content of World Tax Advisor, contact one of the tax professionals at a Deloitte office in your area or co-editors:

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Connie Angle Washington International   Tax Services Deloitte Tax LLP cangle@deloitte.com

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Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

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