Firm

Portugal's Merger Directive has remained ambiguous on whether a company ought to exist prior to an exchange of shares, leading to a rise in the number of questions regarding domestic and cross-border transactions.

Luxembourg’s new and old IP regimes co-exist while the country gradually aligns itself with international tax standards. Taxpayers should not the criteria for the new intellectual property (IP) box regime.

Gil Mendes explores the new approach taken by Brazil through Normative Instruction No. 1,846/18, to tackle the highly litigious and inefficient local tax dispute environment.