September 2019
Main
Cover Story
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
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Sponsored by DLA Piper AustraliaKenny Mui of DLA Piper Australia analyses guidance published by the Australian Taxation Office on important Australian international tax measures that affect foreign investments in Australian structures and other cross-border transactions
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Sponsored by Fenwick & WestJames Fuller and David Forst of Fenwick & West analyse the Ninth Circuit’s opinion in Altera v Commissioner, in which the majority held that the “commensurate with income” method can be employed to meet the arm’s length standard.
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Sponsored by DLA Piper NetherlandsRoderik Bouwman & Gabriël van Gelder of DLA Piper assess recent developments in Dutch tax law, including the legislative proposal concerning ATAD 2, a letter from the state secretary of finance on recent ECJ judgments and a new policy on a tax ruling relating to cross-border structures.