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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 Russell McVeaghGreg Neill and Emily Briggs of Russell McVeagh summarise a raft of tax developments in New Zealand after the general election brought a change of government and a need to compromise on several election promises -
Sponsored by MachadoJúlio Oliveira and Gabriel Caldiron Rezende of Machado Associados summarise the tax reform bill approved by the Brazilian Congress and believe it represents a leap towards a modern and international VAT standard, although some caution is necessary
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Sponsored by CuatrecasasAna Helena Farinha, Tiago Martins de Oliveira, and Catarina Leão of Cuatrecasas provide a guide to a controversial tax incentive regime that is facing further amendments under the 2024 Portuguese State Budget Law
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