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Some highlights from this edition include:
- Austria – Michaela Moosbrugger explains the key elements of the 2012 Austerity Budget
- Belgium – Chris Peeters sets out the changes to withholding tax
- China – Edmund Chan and Qinghua Liu report on the Shanghai Pilot Arrangement to change to VAT
- Hungary – Vadkerti Krisztián summarises the 2012 final tax legislation
- India – S. Santhanakrishnam reports on three court cases with significant international taxation implications
- Ireland – Catherine McGovern describes the changes to R & D¸ Corporation Tax Relief and Capital Gains Tax
- Italy – Walter Bonzi reviews the changes to the treatment of tax losses
- Jordon – Ali Al-Qudah summarises eight changes to the Jordanian tax law
- Malta – George Mangion explains the new rules for High Net Worth Individuals and Highly Qualified Persons