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Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
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
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the issue of implicit support and a recent IRS advice memorandum addressing transfer pricing for intercompany debt -
Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss the potential implementation of the GloBE rules and a minimum top-up tax in Hong Kong from 2025
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Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China share their observations on the practical interpretation and application of the tax certainty scheme in Hong Kong
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