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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
The US president has raised India’s tariff rate to 50% because of its importation of Russian oil; in other news, firms made key international tax partner hires
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Sponsored by DLA Piper NetherlandsThe application of real estate transfer tax to share acquisitions in real estate companies is set to become more frequent. Luca van Silfhout of DLA Piper Netherlands discusses the changes and suggests a mitigating strategy -
Sponsored by GNV ConsultingHartiadi Budi Santoso and Yoan Putra Muda of GNV Consulting report on a new regulation designed to stimulate Indonesia’s housing sector, and the modernisation of tax services through the Core Tax Administration System
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Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain how taxpayers can gain extra time to complete transfer pricing documentation and thus take advantage of Italy’s ‘penalty protection regime’
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