ITS Global Dispatch, November 2012

Germany's Annual Tax Act to implement Authorized OECD Approach for PEs -- New Finnish Bill would restrict interest deductibility -- Luxembourg Government presents amended 2013 Budget proposals -- Tightened Swedish interest limitation rules and lowered CIT rate approved by Parliament -- New start date for Australia's proposed amendments to GAAR - Hong Kong signs tax treaty with Canada -- Argentina ratifies Multilateral Convention on Mutual Administrative Assistance in Tax Matters -- US issues second Model FATCA Intergovernmental Agreement -- US FATCA negotiations moving forward

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