Global Dispatch, October 2009

European Commission refers Spain to ECJ over exit taxes applicable to foreign companies -- European Commission to begin procedures against Germany regarding anti-treaty and anti-directive shopping rules -- Italy issues ruling on tax consolidation when subsidiary shares are pledged -- Norway addresses tax exemption rules for investment funds in EEA -- Sweden proposes expanding participation exemption to partnerships -- Sweden considers new tax consolidation system rules -- China imposes new compliance requirements for claiming treaty benefits -- Indian Tribunal sustains applicability of India-Mauritius tax treaty -- Taiwan's MOF finalizes guidelines for determining Taiwanese source income; refund options -- Taiwan amends rules to allow branches to deduct expenses allocated to regional HQs -- Mexico proposes new 2010 tax reform