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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 EY RomaniaAndra Cașu and Raluca Vasile of EY Romania outline the minimum tax on turnover that comes into effect from January 1 2024 in Romania and the exceptions to its general applicability -
Sponsored by DLA Piper AustraliaJock McCormack of DLA Piper Australia provides an update after the issuance of a draft ruling on the operation of a new investment vehicle that is governed by trust taxation rules
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Sponsored by insightsoftwareInsightsoftware explains how tax and finance teams can alleviate the high workload and stress levels that are often part and parcel of the year-end reporting process
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