The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giovannelli e Associati looks at how these structures can still work if there are sound organisational reasons in the MNE structure.
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Krause will take the reins until President Trump’s pick Billy Long assumes the role; in other news, CohnReznick became the latest tax firm to receive private equity backing
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