Sponsored

Francisco Cabral Matos and Mélanie Pereira of Vieira de Almeida & Associados analyse the main issues concerning the taxation of capital gains, arising from the transfer of shares held in real estate companies which own immovable property in Portugal.

Dmitry Garaev of KPMG Russia discusses how the understanding around tax anti-abuse provisions continues to evolve through contrasting approaches from the judiciary and the legislators.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the latest clarifications following the recent change in law on VAT refund requests.

As the final version of the State Budget Law for 2020 has finally been approved, Diogo Ortigão Ramos and João Pedro Russo of Cuatrecasas explain the changes made to stamp duty on the taxation cash pooling mechanisms.

Christian Deglas and Michel Lambion of Deloitte Luxembourg set out how tax leaders from international businesses must approach VAT and customs in a post-Brexit era.

Abigail Blanco of Garrigues takes a closer look at how the Supreme Court has moved to change its position about taxation of senior management extinction.

Maria Andersson and Karolina Viberg of KPMG Sweden analyse a judgment delivered by the Administrative Court of Stockholm which sheds some light on the STA’s view on economic ownership of intangibles and DEMPE functions.

Daan Arends and Wouter Kolkman of DLA Piper Netherlands discuss how the United Kingdom’s exit from the European Union will impact existing tax laws related to VAT and customs.

Ahdianto and Welly Armantha Napitupulu of GNV Consulting Services summarise five key tax-related developments from early 2020 in Indonesia.