Also in this issue:

• China’s High-New Technology Enterprises Incentive Offers 15% Enterprise Income Tax Rate
• European Union
  - New VAT Place of Supply Rules
• Finland
  - New Transfer Pricing Documentation Requirements Effective
• Thailand
  - Hong Kong Confirms Treaty Exemption on Remittance of Profits
• Global Tax Alerts
  - Canada: Tax Court Addresses Issue of Beneficial Ownership under Dutch Tax Treaty
  - China: New Enterprise Income Tax Filing and Payment Requirements for Branches
  - Denmark: Bill Introduced to Close International Tax Loopholes
  - Estonia: Corporate Tax Law Changes Effective in 2009
  - European Union: ECJ Rules on French Social Security Levies
  - France: Guidance Issued on Avoiding Challenge to Capital Gains Tax
  - France: Private Letter Ruling Confirms Applicability of R&L Tax Credit
  - OECD: OECD Releases Draft Changes to Model Treaty
  - Spain: National Court Rules on Nature of Evidence to Support Intragroup Services
  - Taiwan: MOF Rules on Availability of Creditable Tax to Foreign Shareholders
  - Taiwan: Tax Consequences of Service Charges Paid to Foreign Securities Brokers Clarified

See attached file for details.

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