The Argentina Supreme Court of Justice has recently issued a significant decision that sheds light on a longstanding and highly debatable issue in the area of tax free reorganisations. Guillermo Teijeiro of Negri & Teijeiro Abogados analyses the conditions that need to be complied with when reorganisations take place within the same economic group.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties