Special features - September 2013

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Special features - September 2013

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Read this month's special features on Brazil and Asia.

Recent developments on the Brazilian CFC rules

Luiz Felipe Centeno Ferraz and Matheus Bertholo Piconez of Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados explore the evolution of Brazil’s controlled foreign company (CFC) rules and look at some of the associated questions which still remain unanswered.

Asia focus

Authors from DFDL, KPMG in Singapore, EY and HNP Counsel – Taxand analyse the latest developments in Myanmar, Singapore, India and Thailand, respectively.

more across site & shared bottom lb ros

More from across our site

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
It stands in stark contrast to a mere 1% increase in firmwide revenue since last year
It follows a court case concerning a Freedom of Information request lodged by the founder of a software company
After years of deafening silence, the UK tax authority is taking overdue action against corporates that fail to prevent the facilitation of tax evasion
The US president has raised India’s tariff rate to 50% because of its importation of Russian oil; in other news, firms made key international tax partner hires
Tax auditors themselves had not been aware of the new TP ‘transaction matrix’ requirements, ITR hears as five German partners share their client experiences
Its features include a built-in AI assistant as well as expert insights and commentary from Deloitte specialists
AI is rapidly finding its way into tax advisory services. But how can AI be deployed responsibly, reliably, and in compliance with legal standards?
Specified taxpayers will have to apply a 19% VAT rate on services offered by third parties through their platforms; in other news, Donald Trump imposed 30% South African tariffs
A ‘quiet revolution’ in HMRC’s compliance strategy has caused Adam Craggs to rethink how to advise clients, he tells ITR
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