Canada releases details of proposed reporting requirements for tax-avoidance transactions — Cyprus adopts new shipping tax legislation — German update on new tax rules for transfer of business functions — Italian Central Revenue releases unilateral APA statistics — Swedish tax agency floats proposed CFC changes — UK unveils new treaty relief process — New Australian Resource Super Profits Tax raises concerns — Thailand issues bilateral APA guidelines — Canadian ruling sanctions cash repatriation strategy from Canada — US Customs approves use of TP study to support related-party pricing