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Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Stefano Bognandi and Alfredo Fossati of LED Taxand discuss how case law and mutual agreement procedures (MAPs) are altering the transfer pricing (TP) dispute landscape in Italy.
Switzerland’s much-anticipated tax reform introduces a number of measures that will ensure it remains an attractive location for innovative businesses. Hendrik Blankenstein, Caterina Colling Russo and Oliver Jäggi of Tax Partner AG – Taxand Switzerland examine the pull of these tax incentives, while also considering the changes from a transfer pricing perspective.
Italy has one of Europe’s most active leveraged buyout markets, and local regulators have been eager to ensure such activity is sufficiently taxed. LED Taxand’s Guido Arie Petraroli and Patrizio Braccioni explore recent legislative tax changes in Italy and Europe and how this will impact private equity activity.
