Firm
Authors from Khaitan & Co dissect a ‘welcome’ ruling, which found that the mere existence of a tax benefit would not, by itself, warrant a principal purpose test
Cinven’s latest investment follows its acquisition of a stake in Grant Thornton UK in December; in other news, a barrister listed by HMRC as a tax avoidance promoter has alleged harassment
KPMG UK’s Graeme Webster and KPMG Meijburg & Co’s Eduard Sporken outline the 20-year evolution of MAPAs, with DEMPE analyses becoming more prevalent and MAPA requirements growing stricter
There was a ‘deeply embedded culture within PwC that routinely disregarded formal confidentiality obligations,’ the chairman of Australia’s Tax Practitioners Board said
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Sponsored by Deloitte NorwayMeron Ghebremicael and Lene Bergersen of Deloitte Norway explain a recent decision by the Tax Appeal Board regarding Irish common contractual funds’ eligibility under the Norwegian participation exemption method. -
Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici describe the evolution of the country-by-country report at the OECD level and under the EU directives, and consider reporting for ESG policy purposes.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.
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