Winter 2021
Main
Cover Story
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
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Sponsored by Deloitte UKDeloitte’s practitioners from across the globe assess how transactional activity has evolved as a result of the coronavirus pandemic and consider the key aspects of the new deal landscape.
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Sponsored by SumersonNicolas Duboille and Alexia Dal Ponte of Sumerson analyse recent case law concerning the application of the French capital gain tax applicable to non-resident entities on the transfer of a significant shareholding in a French entity.
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Sponsored by KPMG ChinaXiaoyue Wang and Choon Beng Teoh of KPMG China explain how recent developments affirm the programmes’ effectiveness in providing certainty to transfer pricing arrangements in China.
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Sponsored by PwC ChileMauricio Valenzuela and Santiago Tubio of PwC Chile describe the updated guidance, which includes the use of a flow through entity approach.
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Sponsored by Deloitte SwitzerlandTim Reck and Matthias Höhn of Deloitte outline obvious differences and commonalities between the VAT laws of Switzerland and its neighbour Liechtenstein.
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Sponsored by KPMG Hong KongLewis Lu and John Timpany of KPMG analyse the impact of the ship leasing concessions on taxpayers.