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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 SwedenThe Swedish Supreme Administrative Court has ruled that denied deductions for interest expenses for intra-group loans on intra-group share acquisitions breach the freedom of establishment, report Tina Zetterlund, Thomas Andersson, and Sara Andersson of KPMG Sweden
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Sponsored by EY LondonJoin ITR and EY at 10am GMT (11am CET) on March 14 2024 to hear insights about how to negotiate the increasingly complex landscape of global e-invoicing and streamline compliance
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explores the implications of an important decision on whether the remuneration of a member of a board of directors is subject to VAT
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