Election day – November 8 – may still be some way off, but the buzz around the battle for the presidency is already at peak levels, largely driven by the polarising Donald Trump and his drive for the Republican presidential nomination. But while his hairdo continues to dominate the front pages, how would a Trump-inspired tax reform be received on the business pages? Amelia Schwanke analyses where each of the front-runners for the White House stand on corporate tax.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities