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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 Spanish VAT ServicesFernando Matesanz of Spanish VAT Services argues that reporting obligations for platform operators should be harmonised to prevent them from becoming ‘quasi-tax inspectors’ in a digital economy reshaped by servitisation -
Sponsored by KPMG SwedenUlrika Badenfelt and Gustaf Fornmark of KPMG Sweden highlight several court rulings, ongoing disputes between regulatory authorities, and key compliance challenges before suggesting how multinational businesses can navigate a complex VAT and customs framework
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Sponsored by VdAEffective VAT management can be achieved through utilising the option to tax on commercial property and the reverse charge mechanism, say Conceição Gamito, Rita Simão Luís, and Nídia Rebelo of Vieira de Almeida & Associados
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