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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 VdAJoão Riscado Rapoula and Luís Maria of Vieira de Almeida & Associados conduct an in-depth analysis of the Portuguese and Angolan general anti-abuse rules, with a particular focus on the similarities and differences
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Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran, Charulatha Rajaji, and Raghav Rajeev of Lakshmikumaran & Sridharan conclude their analysis of goods and services tax litigation in India by explaining the critical importance of how pre-assessment or assessment proceedings are conducted
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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
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