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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
Tax auditors themselves had not been aware of the new TP ‘transaction matrix’ requirements, ITR hears as five German partners share their client experiences
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Sponsored by EY Asia-PacificJesper Solgaard of EY provides a guide to the EU Carbon Border Adjustment Mechanism, explains how to address the associated challenges and opportunities, and explores its potential impact on the Asia-Pacific region -
Sponsored by KPMG SwedenSweden’s Supreme Administrative Court has clarified that a right to deduct input VAT on share disposal costs also applies for holding companies that do not conduct external VAT-able activities, says Susann Lundström of KPMG Sweden
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains why a case involving an erotic streaming service has aroused the interest of the VAT community
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