Italy enacts Home State Taxation for new businesses — Austrian proposal would limit inter-0500 expense deduction for stock acquisitions — Ireland narrows scope of royalty withholding — Israel takes aggressive stand on business conversions of tech companies — ECJ rules Spain's tax treatment of dividends to non-Spanish EU resident companies illegal; refund options — Brazil's new transfer pricing rules expire — Mexico alleviates tax reporting burden for taxpayers —- Panama announces complementary rules for tax treaties — US enacts major international tax changes — India releases revised discussion paper on proposed tax reform — Taiwan issues mutual tax exemption regulations on cross-strait sea and air exemption agreement with Mainland China