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Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran, Charulatha Rajaji, and Raghav Rajeev of Lakshmikumaran & Sridharan conclude their analysis of goods and services tax litigation in India by explaining the critical importance of how pre-assessment or assessment proceedings are conducted -
Sponsored by VdAJoaquim Pedro Lampreia and Miguel Gonzalez Amado of Vieira de Almeida welcome the Portuguese Supreme Administrative Court’s clarification that a ‘pure’ holding company does not qualify for a stamp tax exemption on credit operations
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Sponsored by DLA Piper AustraliaUpdated build-to-rent tax concession proposals should encourage foreign investment, but the strict eligibility requirements will restrict the number of qualifying projects, say Jock McCormack and Eddie Ahn of DLA Piper Australia
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Sponsored by EY RomaniaMiruna Enache of EY Romania reports on the country’s bold introduction of a minimum turnover tax as its digital tax transformation continues apace, while the potential adoption of progressive taxation is still hotly debated
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Sponsored by GNV ConsultingIssues and opportunities arising from the tax facility for foreign loans and grants for government projects could be key to the ‘Golden Indonesia’ dream, say I Dewa Made Agung Nugraha and Egar Adipratama of GNV Consulting
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Sponsored by GNV ConsultingIndonesia aims to improve the efficiency of its commercial imports system and has issued several tax-related regulations in other areas recently, report I Dewa Made Agung Nugraha and Yoan Putra Muda of GNV Consulting
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services reports on a domestic ruling that draws on CJEU case law concerning the tax treatment of professional services provided by a company's board members
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Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente provide a guide to Italy’s transitional country-by-country reporting safe harbours for groups within the scope of the pillar two global minimum tax requirements
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Sponsored by Tax PartnerSilvan Guler and Thomas Zellweger of Tax Partner summarise Swiss collective investment schemes and their taxation, and assess the country’s appeal as an investment fund location after the introduction of limited qualified investor funds
