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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 HLB ThailandAmit Bhalla and Dean Rangel of HLB Thailand explore how rising global tariffs are disrupting transfer pricing arrangements, tested party selection, and benchmarking, with Thailand’s manufacturing sector facing increased pressure under shifting supply chains -
Sponsored by Deloitte LuxembourgDinko Dinev and Iva Gyurova of Deloitte Luxembourg analyse a landmark ruling on how economic substance plays a key role in determining whether interest-free loans from indirect shareholders constitute debt or equity for Luxembourg tax purposes
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Sponsored by GNV ConsultingI Dewa Made Agung Nugraha and Shanty Edilasari of GNV Consulting outline an initiative to stimulate the economy, new fast-track tax refund rules, and alignment of the Indonesia–Tunisia double taxation avoidance agreement with international standards
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