Half a year after the initial version of the ‘deoffshorisation’ law came into effect, the Russian Finance Ministry is making progress with vital amendments to make the rules more balanced and clear, including the much-awaited rules on ‘good’ and ‘bad’ trusts. Artem Toropov of Goltsblat BLP explains how private clients are expected to benefit from this.
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Thin capitalisation rules limit the amount of debt deductions that can be claimed but regard must also be given to other income tax law provisions, the ATO said
Pia Honkala, co-head of Aibidia’s operational TP product, tells ITR how her company works in harmony with advisers like the ‘big four’ to revolutionise clients’ processes
The UK is ‘heading to Scandinavia’ as its tax burden increases and isn’t creating an attractive environment for a wave of investment, experts have told ITR