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Jian-Cheng Ku and Tim Mulder of DLA Piper explore the Dutch legislative proposals to eliminate double non-taxation through transfer pricing and taxation of reverse hybrid entities.

Nicolas Duboille and Alexia Dal Ponte of Sumerson examine the French special expatriate tax regime enshrined in Article 155B of the French Tax Code, in the light of recent case law.

Liew Kin Meng of Crowe Singapore explains the main takeaways from Singapore’s budget for 2021.

Lewis Lu of KPMG China considers the key tax policies set forth from recent governmental meetings.

Raul-Angelo Papotti, Paolo Giacometti and Andrea Alcara of Chiomenti explain how the innovative landscape designed by the directive and domestic policies have provided new effective tools to taxpayers affected by international double taxation issues.

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners discuss advance tax agreements including changes to the roll-back of advance pricing agreements as set out in the 2021 Italian budget law.

Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1, in relation to inter-company debt financing.

René Zulauf and Manuel Angehrn of Deloitte Switzerland look at how the federal government has planned to boost the country’s attractiveness as an international business hub for maritime activities.

Fred Ward and Young-chan Jung of Russell McVeagh consider the key elements of the new business continuity test, which arrives following the economic fallout caused by the COVID-19 pandemic.