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Brazil made a formal application to join the OECD in 2017, but the process is still mired with political uncertainty. BaseFirma's Davi Santana de Jesus outlies how the economy can expedite its application by reforming its transfer pricing framework.

The distribution of assets due to a foreign trust liquidation is in principle liable to stamp duty in Portugal. Does such taxation occur in all cases? Diogo Ortigão Ramos and Marta Duarte Silva of Cuatrecasas Portugal discuss.

After a long-standing debate, Greece's tax authority has reduced the VAT threshold for pharmaceutical rebates. EY Greece's Nikoletta Merkouri discusses the impact for pharmaceutical companies.

Portugal's Merger Directive has remained ambiguous on whether a company ought to exist prior to an exchange of shares, leading to a rise in the number of questions regarding domestic and cross-border transactions.

Luxembourg’s new and old IP regimes co-exist while the country gradually aligns itself with international tax standards. Taxpayers should not the criteria for the new intellectual property (IP) box regime.

Gil Mendes explores the new approach taken by Brazil through Normative Instruction No. 1,846/18, to tackle the highly litigious and inefficient local tax dispute environment.

Transatlantic deals between the US and Europe have fallen since the end of 2017, although activity levels in the US domestic market have increased. Can this be attributed to US tax reform? And what has US tax reform meant for transatlantic M&A more generally? EY’s James Hume and Joe Toce consider these questions and the broader impact on due diligence, financing and post-acquisition integration.

While US tax reform may not have affected merger and acquisition (M&A) activity explicitly, a change in laws surrounding controlled foreign corporations (CFCs) will see a number of new tax considerations emerge for US buyers and sellers. Fenwick & West’s Adam Halpern and William Skinner discuss how these changes might influence cross-border M&A activity.

Switzerland’s federal tax administration has published an update on its tax ruling practice for federal taxes, withholding taxes (WHT) and stamp duty as it nears a second referendum on corporate tax reform. burckhardt Switzerland’s Rolf Wuethrich explores how these may affect tax structuring and merger and acquisition (M&A) sentiment.