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Showing 131 - 140 of 199 for "Angela Grant" with applied filters

News & Analysis

Germany – KPMG hearing on court case for Luxembourg SICAV

21 March 2024 by KPMG - Luxembourg

Germany – KPMG hearing on court case for Luxembourg SICAV
News & Analysis

Luxembourg: Recent legal developments in Real Estate

11 March 2024 by DSM Avocats à la Cour

Luxembourg: Recent legal developments in Real Estate
News & Analysis

Cash pooling and it's transfer pricing implications

05 February 2024 by TPC Group

Liquidity in multinational companies is essential for their efficient performance and ability to meet their financial obligations.

News & Analysis

Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)

22 January 2024 by Shearn Delamore & Co - Malaysia

Recently, the High Court ruled in JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and Customs Appeal Tribunal (“Tribunal”) [Originating Summons No. WA-24-27-05/2021], that the taxpayer ought to be given an extension of time (“EOT”) by the Tribunal to file its notice of appeal.
News & Analysis

Portugal - Beneficial owner: what’s in a name?

01 August 2023 by PLMJ - Portugal : João Guia Lopes and Afonso Massapina, associates in the Tax practice

The Portuguese Arbitration Court has recently issued the first decision on the application of the concept of beneficial owner in the context of the Interest & Royalties Directive (“IRD”).
News & Analysis

Deloitte Canada Regional Profile (Indirect Tax)

17 July 2023 by Deloitte

Deloitte Canada’s Global Indirect Tax (“GIT”) and Global Trade Advisory (“GTA”) practitioners provide indirect tax and global trade compliance, advisory, recovery, and technology enablement services to companies seeking to manage and optimize their indirect tax and global trade positions.

News & Analysis

Luxembourg: Clarifications on reverse hybrid entities

28 June 2023 by Baker McKenzie - Luxembourg: Diogo Duarte De Oliveira, Amar Hamouche and Antonio Weffer

On 9 June 2023, the Luxembourg tax authorities issued a long awaited circular1 ("Circular") on reverse hybrid provisions as set forth under Article 168quater of the Luxembourg Income Tax Law (LITL). The purpose of the Circular is to provide guidance on determining the net income and tax due by taxpayers falling under the scope of Article 168quater LITL, i.e., being reverse hybrids.
News & Analysis

Evolution of TP case law in Luxembourg — from zero to 100 in record time

08 June 2023 by Baker McKenzie - Luxembourg: Antonio Weffer, Elodie Schmidt

In the past few years, the Luxembourg tax authorities (LTA) have shown a growing interest in the examination of transfer pricing (TP) aspects of transactions carried out by multinational groups.
News & Analysis

Portugal changes its approach to debt-equity bias following the presentation of the DEBRA proposal

25 May 2023 by PLMJ - Portugal : Teresa Oliveira Braga, João Guia Lopes

In the wake of the European Commission’s proposal for a Directive aimed at tackling the debt-equity bias in the European Union (“EU”) (“DEBRA”), Portugal has changed its approach to this issue in order to align it with the Commission’s position.
News & Analysis

Superior Court of Justice grants final decision on subsidy for investment

02 May 2023 by FIUS - Finocchio & Ustra Sociedade de Advogados - Brazil

On April 25th, 2023, the Brazilian Superior Court of Justice (STJ) reached a unanimous decision on Theme 1182, which concerned the exclusion of ICMS tax benefits from the calculation of the Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL).
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