September 2019
Main
Cover Story
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
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Sponsored by Dhruva AdvisorsDinesh Kanabar and Rishi Kapadia of Dhruva Advisors take a close look at India’s 2019-20 budget and the Finance Bill 2019, which together promise broad-reaching reforms to the tax regime.
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Sponsored by Deloitte SwitzerlandAndré Kuhn and Robin King of Deloitte evaluate the Swiss Federal Council’s proposed reforms to the Swiss withholding tax system.
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Sponsored by KPMG USMark Horowitz, Thomas Bettge, Mark Martin, and Theresa Kolish of KPMG assess the IRS’s reopening of the CAP programme, noting that the updated programme seeks to address transfer pricing issues.
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Sponsored by EY in GreeceRiana Zanni of EY Greece evaluates recent changes to Greek tax law, which enhance transparency and aid in the elimination of corruption.
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Sponsored by DLA Piper NetherlandsRoderik Bouwman & Gabriël van Gelder of DLA Piper assess recent developments in Dutch tax law, including the legislative proposal concerning ATAD 2, a letter from the state secretary of finance on recent ECJ judgments and a new policy on a tax ruling relating to cross-border structures.
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Sponsored by Fenwick & WestJames Fuller and David Forst of Fenwick & West analyse the Ninth Circuit’s opinion in Altera v Commissioner, in which the majority held that the “commensurate with income” method can be employed to meet the arm’s length standard.