The ongoing debate around international tax continues to dominate the headlines here in the UK and at the EU. Around the world, there have been a number of technical developments that may be of interest to groups with operations in those jurisdictions. In the 2013 Budget in Australia, the announcements of most significance concerned interest deductibility. In India, the Linklaters case around the force of attraction principle in the UK/India treaty has been overturned. There has been further guidance from the French tax authorities on the new 3% surcharge on distributions. In Poland, new controlled foreign company rules are to be introduced next year.