Andrea Bazzo Lauletta and Flavio Mifano of Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga to address recent experiences with the financial transaction tax (IOF) regime as a policy-making tool by the Brazilian government and look at the impact of the changes implemented over time and the extent to which such changes have been effective.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap