Spring 2021
Main
Cover Story
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
-
Sponsored by KPMG ChinaHenry Wong of KPMG China considers the changes announced through Announcement 71, and explores how foreign asset management firms can seize the new opportunities for establishing private funds in China. -
Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the recent IRS victory in the Coca-Cola case and explore its implications for other businesses.
-
Sponsored by GNV ConsultingAhdianto and Julius Wahyu of GNV Consulting discuss income tax, VAT and general tax provisions in relation to supporting ‘ease of doing business’.
-
Sponsored by HLB ThailandPaul Ashburn and Duangnetr Sarachai of HLB Thailand discuss the amendments to the Thai Revenue Code that introduces VAT on foreign e-services, effective from September 1 2021.
-
Sponsored by EY in GreeceRiana Zanni of EY Greece discusses how the mandatory disclosure regime will help to combat tax avoidance and why member states must improve their national administrations and systems.
-
Sponsored by MDDPJustyna Bauta-Szostak and Piotr Paśko of MDDP consider whether or not interest exceeding the maximum interest rate, can still be recognised at arm’s-length.
-
Sponsored by KPMG RussiaTatyana Matveeva and Olga Wollny of KPMG Russia discuss new tax incentives for IT companies aimed at creating an attractive business climate in Russia.
-
Sponsored by Garrigues SpainRamón Tejada and José Ignacio Ripoll of Garrigues discuss the impact of Brexit on UK branches of EU/EEA lenders.
-
Sponsored by Dhruva AdvisorsRishi Kapadia and Jairajesh Nadar of Dhruva Advisors look at how clarifying the interpretation of the term ‘liable to tax’ could impact the availability of tax treaty benefits.
-
Sponsored by DLA Piper NetherlandsJian-Cheng Ku and Tim Mulder of DLA Piper explore the Dutch legislative proposals to eliminate double non-taxation through transfer pricing and taxation of reverse hybrid entities.
-
Sponsored by SumersonNicolas Duboille and Alexia Dal Ponte of Sumerson examine the French special expatriate tax regime enshrined in Article 155B of the French Tax Code, in the light of recent case law.
-
Sponsored by Crowe SingaporeLiew Kin Meng of Crowe Singapore explains the main takeaways from Singapore’s budget for 2021.
