November 2021 Issue
Q&A: Taxation of cross-border mergers and acquisitions
FW discusses the taxation of cross-border mergers and acquisitions with Brian K. Pinto, Siobhan L. Godley and Lindsay Wietfeld at Deloitte.
NERA Economic Consulting The period from 1990 to 2015 will likely be considered the golden era of globalisation. During this period, many multinational enterprises (MNEs) moved toward a strategy of centralising their global operating and transfer pricing models. Robust global growth (supported by sound…
Global tax reform: the OECD’s two-pillar approach
Freshfields Bruckhaus Deringer LLP 2021 has already been a big year for international tax, with discussions about tax matters top of the agenda at both the G7 and G20. In July, a pivotal moment was reached with over 130 jurisdictions reaching agreement on the Organisation for Economic Co-operation and Development’s…
The impact of BEPS 2.0 on financing the NextGenerationEU debt issue and on EU tax reforms
Ashurst An international corporate tax reform called the base erosion and profit shifting (BEPS) project 2.0 is currently underway at the G20 level in order to address the challenges of the digital economy. The project comprises ‘Pillar 1’ and ‘Pillar 2’. The existing international tax rules no longer…
Moving IP inbound or outbound: uncertainties still abound
Mayer Brown Businesses commonly develop some form of intangible property (IP). IP could be legally registered – like patents, copyrights or trademarks – or not registered and somewhat amorphous in nature, such as manufacturing know-how, marketing intangibles, workforce-in-place, goodwill…
Australia’s proposed patent box regime
Ashurst In the federal budget announcement on 11 May 2021, the Australian government revealed its intention to introduce a patent box regime for corporate income associated with patented inventions in the medical and biotech sectors (and potentially the cleantech sector) with…
Taxation of trusts and foundations in Mauritius
Mazars The financial services sector represents a key component of the Mauritian economy. It comprises major local and international players in banking, insurance, capital markets, fund administration and law. It offers a wide range of products and services to local and international…
Aligning Uzbekistan transfer pricing regulations with international best practice
PwC Starting from 2016, after the assumption of power by the new president, Uzbekistan entered a period of drastic economic reforms. One of the main reasons for the reforms, including an overhaul of the tax system, is to create an environment for normal operation of effective…
CONTRIBUTORS
Ashurst
Deloitte
Freshfields Bruckhaus Deringer LLP
Mayer Brown
Mazars
NERA Economic Consulting
PwC