Sponsored

Francisca Osório de Castro of Morais Leitão overviews recent case law that could have a significant impact on American nationals’ tax regime in Portugal.

Paul Ashburn and Amit Bhalla of HLB Thailand overview Thailand’s gradual overhaul of its transfer pricing rules, as the concept of secondary adjustments takes shape in the jurisdiction.

Lewis Lu and John Timpany of KPMG China discuss the bright-line test to be introduced for treating certain onshore equity disposal gains as capital in nature and non-taxable.

Raluca Enache, Christiana Loizou and Paulina Laine of KPMG ask whether there is any order in the chaos of the efforts to create a more effective system of withholding tax.

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici examine the recent judgment, which declares that even payments between resident entities must be scrutinised.

Nouran Ibrahim of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explains what information local tax teams need to collate for documentation purposes, and how, as audits become more likely and increasingly stringent.

Warwick Ryan and Christopher Morgan of KPMG International and Barbara Bell of KPMG in the UK provide a guide to the new CBAM reporting obligations and what assistance is available for affected companies.

Peter von Burg and Rolf Wüthrich of burckhardt discuss the administrative assistance procedure in tax matters, which may concern companies with a group-related or a contractual link to Switzerland.

Bastian Thurneysen and Rolf Wüthrich of burckhardt cut through the thickets of Swiss law regarding the purchase and sale of branch assets under third parties and the tax implications of an intra-group restructuring.