France’s thin capitalisation rules are being drastically amended at the end of year in the 2011 Finance Act. Laurent Borey and Antoine Belgrand, of Mayer Brown argue that taxpayers need to pay close attention to these changes or face problems down the line.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process