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  • Inversions: The trend turning transactional tax planning upside down

    Mention the word ‘inversion’ or ‘inverted’ and the first things likely to come to mind for most people are inverted commas – the most supercilious of the English language’s punctuation marks, looking down on regular commas from their lofty perch with scorn. Possibly La Pyramide Inversée at Le Louvre, too. But mention those words today and a tax efficient restructuring mechanism may also feature. Matthew Gilleard explores the inverted reality of this transactional trend.


  • Russian de-offshoring may affect international businesses

    Taxation of cross-border structures and new exchange of information measures are two reasons why Russia’s new de-offshoring policy will have an impact on foreign as well as domestic groups, explain Estella Dzhantukhanova, Elena Solovyova, Alexander Krylov and Kateryna Grynova of Deloitte, Russia.

  • Mexican energy reforms: Oil and gas

    Ricardo Rendon and Eduardo Valenzuela, of Chevez, Ruiz, Zamarripa y Cía, assess the new tax provisions applicable to taxpayers in Mexico following energy reforms of the oil and gas sector.

  • Asia tax directors do battle with lengthy in-tray

    The two-day Asia Tax Forum covered a range of issues and countries, not just BEPS, including dispute resolution and anti-avoidance, transfer pricing and China’s VAT reforms, reports Ralph Cunningham.

  • Why do publicly-traded companies like Ireland?

    Publicly-traded companies seemingly have an affinity towards Ireland. Is it purely a pursuit of the Emerald Isle’s temperate climate that attracts them? Conor Hurley and Ailish Finnerty of Arthur Cox analyse the factors influencing taxpayer decisions to locate in Ireland, debunking the idea that such decisions are solely tax-driven.

  • Pharma and Irish inversions: Increasing your share price

    A spate of recent examples indicates that inversion transactions are as popular as they have ever been, with Pfizer’s attempted deal with AstraZeneca highlighting that companies in the pharmaceuticals industry are increasingly using the inversion option. William Fry Tax Advisors, the Irish member firm of Taxand, look at why this is, and analyse why Ireland is proving to be the location of choice for newly-formed companies post-inversion.

  • In it together: How the FTT could galvanise Europe

    To say that the European financial transaction tax (FTT) has been controversial would be an understatement. From its inception in September 2011, the EU proposal has been met with vitriol from some in the financial sector, who argue that the tax will pilfer pensions and wreak havoc on the European economy, while others have championed it as the solution to the eurozone crisis, labelling it the ‘Robin Hood Tax’. It also has the added advantage of appeasing a politically disillusioned electorate by promising to land a decisive blow to bankers, who in the public’s view caused the mess in the first place. Aaran Fronda dissects this divisive tax.

  • Options when investing into China via foreign intermediaries

    There may be tax traps associated with making an investment into China via foreign intermediaries, but KPMG’s Abe Zhao and Conrad Turley show that, with sufficient advance planning, taxpayers can avail themselves of treaty relief measures.

  • Special features - June 2014

    Read this month's special features on Germany, Ireland, Mexico and tax technology.

  • Avoiding the snares of international tax structures

    International business expansions can substantially increase the bottom line, but this outcome is largely dependent on establishing an efficient structure that helps to ensure financial success. Lee Sheehan, head of tax at Radius, looks at the importance of a clear strategy when setting up tax structures for specific business locations, and points out some of the landmines to avoid along the way.

  • Multinationals face heightened tax compliance risks in Mexico

    Tax reform, the Supreme Court and the OECD’s BEPS project mean that tax risk management will only get more important for Mexican taxpayers, believes David Franco, of Maplecroft.

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