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Recent ATO guidance on how companies can demonstrate arm’s-length funding highlights how it is ‘one of the most transparent tax authorities in the world’, one adviser tells ITR
Dennitsa Dimitrova of Kambourov & Partners Tax Consulting highlights a significant tax risk in M&A transactions involving telecommunications operators and suggests what steps should be taken during the due diligence process
Switzerland’s efforts to enhance its global competitiveness are focused on increasing the attractiveness of the Swiss capital market. Lisa Airoldi and Marina Rezzin of Andersen Tax Switzerland discuss the proposed Swiss withholding tax reform and how this should attract foreign investors and encourage Swiss groups to keep their financing and treasury activities in Switzerland.
