Global Dispatch, December/January 2008

China Issues Detailed Implementation Regulations for New Unified Corporate Income Tax -- EU Reaches Agreement on New Place-of-Supply Rules for Services From 2010/2015 -- ECJ Rules Swedish Participation Exemption Consistent With EC Treaty -- ECJ Finds German Treaty Override Does Not Impede EC Freedoms -- Hungary Eases Participation Exemption Rules -- Russia Issues Black List Applicable to Participation Exemption -- Swedish Court Rules Debt Push-Down Is Not Tax Evasion -- Canada Reduces GST Rate -- US Treasury Report Finds Earnings Stripping, Tax Treaty, and Transfer Pricing Manipulation -- US IRS Rules Mexico's New Flat Rate Business Tax Creditable .. For Now -- US Tax Treaty With Belgium, Protocols With Germany, Denmark, and Finland in Force