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Valid pillar two objectives are still intact after the side-by-side agreement, but whether the framework is now settled is ‘a $64,000 question’, Morrison Foerster’s tax chair told ITR
Ian Halligan previously led Baker Tilly’s international tax services in the US
The firms made senior hires in Los Angeles and Cleveland respectively; in other news, South Korea reported an 11% rise in tax income, fuelled by a corporation tax boom
Salim Rahim, a TP specialist, had been a partner at Baker McKenzie since 2010
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Sponsored by VdASamuel Fernandes de Almeida and Rita Pereira de Abreu of Vieira de Almeida & Associados discuss the exit taxes on accrued capital gains in Portugal, double taxation and the interaction with the non-habitual tax residents regime.
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Sponsored by Deloitte NorwaySandra Solbrekke and Lene Bergersen of Deloitte Norway consider whether the Norwegian interest deduction limitation rule is in breach of EEA/EU law, a question currently being assessed by the EFTA Court.
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Sponsored by Deloitte SwitzerlandDavid Wigersma and Tabea Nyfeler of Deloitte Switzerland explain why the new social security agreement between Switzerland and the UK is welcome news considering the UK’s withdrawal from the EU.
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