Expert Analysis

Tax-free spin-offs are increasingly becoming the method of choice for companies wishing to dispose of an unwanted business. Brandon Hayes, of Ernst & Young, explains the obstacles businesses must overcome to qualify a spin-off as a tax-free transaction under US federal tax law.

Though it occupies a secure position as a prime location for global investors, Brazil has a tax regime that presents particular risks and opportunities that need to be considered throughout a transaction, explain Andrea Weichert and Erik Smith of Ernst & Young.

As the transaction market continues to recover from the global recession, and struggles to overcome obstacles thrown up by the eurozone crisis, Matthew Gilleard talks to some of North America’s leading advisers to see how such challenges are being overcome, and what lessons they have to take forward into 2012.

Join Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

Mithilesh Reddy of Steadfast Business Consulting says multinationals must adopt proactive governance and robust compliance practices as the region’s transfer pricing environment develops at pace

Mithilesh Reddy of Steadfast Business Consulting outlines how the qualified domestic minimum top-up tax is reshaping multinational tax planning, compliance, and strategic operational structures in the UAE

Maria Gouveia of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the most widespread misconceptions surrounding the regime, clarifying its tax deferral mechanism, effective rates, eligibility criteria, and scope