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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 Tax PartnerSilvan Guler and Thomas Zellweger of Tax Partner summarise Swiss collective investment schemes and their taxation, and assess the country’s appeal as an investment fund location after the introduction of limited qualified investor funds -
Sponsored by HLB ThailandPaul Ashburn, Amit Bhalla, and Urika Solano of HLB Thailand provide an update on Thailand’s progress towards implementation of BEPS 2.0 and explain why governmental agencies and multinational enterprises should undertake comprehensive reassessments
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Sponsored by Deloitte LuxembourgMultinational enterprises must include transfer pricing and cost accounting experts in taking an integrated approach to supporting the arm’s-length nature of intragroup service charges, say Enrique Marchesi-Herce, Gilles Andreini, and Serena Picariello of Deloitte Luxembourg
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