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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 Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici argue that a decision by the Italian court violates the European freedoms in treating a non-resident taxpayer differently from resident entities without justification -
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
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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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