Managing tax risk is higher on the agenda for multinationals than ever before. One only needs to tot up the damning tax-related headlines in the mainstream press last year to see why. Lesley Holstead, who has spent much of her career helping multinationals manage tax risk, shares her experience in creating a successful strategy.
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The Court of Appeal ruling clarifies that treaty benefits are not abusive where transactions are commercially driven, providing greater certainty on “main purpose” anti-avoidance tests
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