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.
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Sponsored by Deloitte LuxembourgGrégory Jullien of Deloitte Luxembourg looks at how tax policy is evolving to create a more transparent and sustainable environment for businesses in the EU.
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Sponsored by KPMG ChinaLewis Lu of KPMG China explains how the country has introduced a range of business-friendly policies to incentivise foreign investment in 2021.
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Sponsored by EY in GreeceMaria Iliopoulou of EY in Greece explains the key conclusions which emerged from the Greek Administrative Supreme Court’s recent decisions on the granting of non-banking loans.
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Sponsored by GNV ConsultingBenjamin Simatupang and Dwipa Abimanyu Dewantara of GNV Consulting discuss national tax developments on the stamp duty law, the treatment of luxury goods, and the import of COVID-19 vaccines.
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Sponsored by Hager & PartnersGian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse a recent judicial decision which looks at the tax implications of inter-company transactions in Italy.
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Sponsored by Deloitte MexicoMauricio Martínez D´Meza Violante and Ricardo Gonzales Orta of Deloitte Mexico analyse the key highlights of the Mexican tax reform and assess the shortcomings of the amendments which did not pass.