- This series of papers, presented by leading international tax experts, provides you with an understanding of the continuing changes in the international tax arena. They consist of detailed presentations and discussions of recent changes and developments, with a focus on the practical impact of such changes and the commercial issues that arise.
- Topics covered include:
- the global legislative reactions to tax base erosion
- a review of the legislative changes to the transfer pricing rules and of the practical implications that flow from these changes
- a review of the structural changes to international tax, particularly on thin capitalization and its interface with other changes and provisions
- a practical consideration of debt deductions and their calculation, following on from the removal of section 25-90
- capital gains and non-residents
- tax residency status of individuals and implications for corporates boards.