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Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals
James Zhao and Jason Ye of Deloitte China highlight the challenges, regulatory variations, and foreign exchange considerations for taxpayers regarding year-end transfer pricing adjustments, and analyse recent Shenzhen guidance for inbound changes
Jobst Wilmanns and Anna Bolosheva of Deloitte Germany introduce this year’s ITR guide presenting transfer pricing insights across multiple sectors. The articles summarised below feature expert analysis from Deloitte’s international transfer pricing specialists
Dinko Dinev and Iva Gyurova of Deloitte Luxembourg analyse a landmark ruling on how economic substance plays a key role in determining whether interest-free loans from indirect shareholders constitute debt or equity for Luxembourg tax purposes
