Also in this issue:

• Proposed Changes to Sweden’s Exit Tax, Group Contribution and Partnership Taxation Rules
• China
  - SAT suspends VAT refunds for exporters engaging in tax evasion
• Korea
  - Changes proposed to permanent residence rules
• South Africa
  - New reportable arrangements rules in effect
• Thailand
  - Various tax rate reductions in effect
• United States
  - Interim guidance issued for U.S.-Germany mandatory arbitration
• Global Tax Alerts
  - European Union: AG Opines Belgian DRD Incompatible with EC Parent-Subsidiary Directive

See attached file for details.

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