Tax Disputes

Ricardo Seabra Moura and Miguel Teles of Morais Leitão explain why it is important that parties involved in cross-border arrangements understand the role that economic substance plays as a result of DAC6 reporting.

Jun Au of DLA Piper Australia provides an overview of tax developments in Australia including the ATO’s response to the Glencore decision, improvements to the corporate collective investment vehicle regime and legal professional privilege.

Anette Fjeld and Lene Bergersen of Deloitte Norway explain the Norwegian Supreme Court judgment in the case between six sea workers and Poseidon Personnel Services SA on one side and the Norwegian state on the other side.