The global trends section of the programme presented by the IBA Taxes Committee in Dubai last week explored emerging trends in investment structures for India, Russia, Cyprus, Singapore and China, and examined the similarities and differences that can be found in these high-growth jurisdictions.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model