Stewart Grieve, a partner of Corrs Chambers Westgarth in Melbourne, explains why the Federal Court of Australia’s ruling in the SPI PowerNet case highlights the uncertainty taxpayers face when applying the general deduction provision.
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The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals
Jean-Michel Henry and Mona El-Begawi of Deloitte Luxembourg examine the complexities created by timing differences in Luxembourg, EU, and OECD tax regimes