The need to align cross-border transactions with commercial substance to gain tax certainty and avoid litigation is driving deal-making across the Asia Pacific region. Alexander Hartley explains how the M&A tax strategies of Asian companies intersect with trade disputes, political volatility and market nervousness.
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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.