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Emanuel Băncilă of EY Romania discusses the business implications of the ruling which bars Romanian tax authorities the power to audit taxpayers outside the five-year statute of limitation period.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the contents from the Italian Revenue Agency’s circular letter which aims to create a more accessible patent box regime.

Christos Theophilou and Demis Ioannou of Taxatelier present a case study of how the Cypriot tax authorities use safe harbour rules in determining arm’s-length interest rates.

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.