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Yves Hervé and Philip de Homont of NERA Economic Consulting show how taxpayers can adapt their defence strategies to the DEMPE concept, focusing particularly on the use of third-party agreements.

The partial demerger type of restructuring was one of the not-so-few novelties introduced into Greece in the context of the major tax reform that took place in 2013.

Following the enactment of the transfer pricing (TP) legislation in Hong Kong on July 13 2018, the Hong Kong Inland Revenue Department (IRD) published on July 19 2019 the three long-awaited Departmental Interpretation and Practice Notes (DIPN) Numbers 58, 59 and 60.

Foreign institutional investors (FII) have enjoyed a beneficial tax regime in India since the introduction of section 115AD of the Income-tax Act 1961 (Act), via the Finance Act 1993.

The Indonesian government, through the Minister of Finance (MoF), issued Regulation 116/PMK.04/2019 (PMK-116) on August 13 2019.

Henriette Fuchs of Yaron-Eldar Paller Schwartz & Co highlights increasing challenges in relation to intergroup intangible asset transactions in light of recent and progressing case law.

On August 8 2019, the Italian tax administration published Circular Letter N19/E.

On August 8 2019, the draft law that would transpose the EU tax intermediaries directive (Directive 2018/822, commonly referred to as DAC6) into Luxembourg legislation was introduced in Parliament.

The New Zealand government has updated its short to medium-term priorities for tax reform by releasing a “refreshed” Tax Policy Work Programme (work programme).