August 23, 2017
The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giovannelli e Associati looks at how these structures can still work if there are sound organisational reasons in the MNE structure.
February 28, 2017
Tirthesh Bagadiya of Bagadiya & Jain looks at what he sees as the beginning of a new era in Indian transfer pricing regulations