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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 Gallizioli of Gatti Pavesi Bianchi Ludovici comment on the ‘Delegation Law’ recently passed by the Italian Parliament, which provides for a broad revision of the tax residence of natural persons.
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Sponsored by KPMG SwedenProperty tax is a considerable yearly expense for commercial property owners in Sweden. Rebaz Wahab of KPMG Sweden reports on a recent judgment from the Administrative Court of Appeal in Gothenburg that offers additional guidance on how soil contamination may affect property tax valuation.
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Sponsored by GNV ConsultingBenjamin Simatupang and Julius Wahyu Daryono of GNV Consulting summarise recent legislative developments in Indonesia regarding the analysis of concrete data, customs re-examination, and the procedures for issuing tax assessment and tax collection notices.
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