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Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
PepsiCo was represented by PwC, while the ATO was advised by MinterEllison, an Australian-headquartered law firm
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
The US president has raised India’s tariff rate to 50% because of its importation of Russian oil; in other news, firms made key international tax partner hires
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Sponsored by KPMG ChinaLewis Lu of KPMG China explains the recently announced Hetao–Hong Kong zone income tax incentives, which aim to boost science and technology innovation, and stimulate investment and collaboration between Shenzhen and Hong Kong -
Sponsored by DeloitteInterview with Betsy Evans, US tax business services leader, Deloitte Tax LLP
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Sponsored by KPMG ChinaJoin ITR and KPMG China at 10am BST (5pm Beijing time) on April 18 2024 for an analysis of the tax treatment of indirect share transfers in China, and insights into potential developments
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