Irish Finance Bill 2010 includes enhancement's to holding company rules, announces introduction of transfer pricing regulations — Germany proposes arm's length individual asset approach for business transfers — Norwegian commissionaires may pose PE risk — Spain expands ETVE tax benefits — Swiss court rules FX differences do not qualify as income or expenses — UK publishes discussion draft on CFC proposals — Singapore introduces new tax regime for corporate amalgamations — Taiwan issues regulations governing tax treaties — Mexico proposes controversial changes to IMMEX, or Maquiladora Decree — US MNCs with Venezuelan operations must adopt DASTM — US signs treaties with Hungary and Chile