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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 Deloitte NorwayDaniel M H Herde and Lene Bergersen of Deloitte Norway explain the Court of Appeal judgment in PRA Group Europe AS v Staten v/Skatteetaten. The team acted as legal counsel for the taxpayer in the court proceedings. -
Sponsored by VdAFrancisco Cabral Matos and Guilherme Lourenço Baptista of VdA outline Portugal’s efforts to demystify the concept of economic substance for tax purposes.
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Sponsored by HLB ThailandPaul Ashburn and Anna Selina De Vera of HLB Thailand say new tax legislation may be needed for Thailand to cement its attractiveness as a remote working base and build on the long-term resident visa scheme.
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