December 2012 edition

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Keeping up with the constant flow of international tax developments worldwide can be a challenge for multinational organisations. As a result, PwC's International Tax network is excited to bring you a new publication that will offer updates and analysis of international tax changes around the world. Among the topics featured in this month's edition are:

• Canada's comprehensive income tax package
• Public consultation on the extension of Singapore's antimoney laundering laws to tax crimes
• US tax court's PepsiCo opinion upholds taxpayer's equity characterisation of hybrid instruments
• Double taxation agreement between Switzerland and Hong Kong has entered into force