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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 VdAJoaquim Pedro Lampreia and Miguel Gonzalez Amado of Vieira de Almeida welcome the Portuguese Supreme Administrative Court’s clarification that a ‘pure’ holding company does not qualify for a stamp tax exemption on credit operations -
Sponsored by DLA Piper AustraliaUpdated build-to-rent tax concession proposals should encourage foreign investment, but the strict eligibility requirements will restrict the number of qualifying projects, say Jock McCormack and Eddie Ahn of DLA Piper Australia
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Sponsored by EY RomaniaMiruna Enache of EY Romania reports on the country’s bold introduction of a minimum turnover tax as its digital tax transformation continues apace, while the potential adoption of progressive taxation is still hotly debated
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