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Jochen Wehrli-Ducaud and Mario Nivelnkötter of Deloitte Switzerland explain the step-up upon migration and its benefits.

Brendan Brown and Young-chan Jung of Russell McVeagh consider the tax developments that multinational businesses can expect following Jacinda Ardern and the Labour Party’s re-election in New Zealand.

Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands assess the changes to the 2021 tax budget rules concerning the deductibility of losses.

Vassileios Mavrommatis of EY Law Greece takes a closer look at the EU’s initiatives towards a more resource-efficient economy through the ESG Disclosure Regulation, the ESG Taxonomy Regulation, and the Low Carbon Benchmarks Regulation.

Diogo Duarte de Oliveira and Olivier dal Farra of Baker & McKenzie Luxembourg analyse the DAC6 hallmarks and consider how intermediaries may encounter them in the context of private equity investment structuring in Luxembourg.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners consider the investment opportunities, which have arisen from the tax relief measures introduced to revive the Italian economy, following the initial outbreak of the coronavirus pandemic.

Businesses now have just two months to prepare for tax changes that take effect at the end of the transition period. Zoe Hawes of Deloitte UK explores some of the key changes from a tax perspective and the steps that tax teams can take to prepare.

Nicolas Duboille of Sumerson looks at the decision in the Clive-Worms case, which confirms that anti-avoidance rules targeting undistributed profits realised in low-tax jurisdictions are not easily applicable to trusts.

René Zulauf and Manuel Angehrn of Deloitte Switzerland explain why international investors continue to flock to Switzerland amid the challenging economic environment.