Capital Gains Tax and Tax Avoidance – Recent Developments

Does the Singapore-Malaysia Tax Treaty Modify Singapore’s Domestic Tax Treatment of Income Derived by an Individual Resident in Malaysia from Sale of Real Property in Singapore?

The Dutch Supreme Court Rules that Management of Individual Assets via Investment Profiles Is VAT Exempt

New Withholding Tax on Interest, Royalties and Dividends

Change in Status of an Entity in Accordance with Foreign Law Does Not Impact the Availing of Benefits under the Indian Income Tax Act, 1961

Income Tax Treatment of Crowdfunding at National Level: Exploring the Suitability of the Conventional System and Scope for a New Approach

Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches

Swiss Taxation of Equity-Based Compensation Instruments – Part 2

Compatibility between the OECD’s Hard-to-Value Intangibles Methodology and the Arm’s Length Standard: What Is the Way Forward?

New Development and Analyses on Indonesia’s Transfer Pricing Regulation

A Look at Tax Sparing Clauses in the 21st Century as Tools for the Implementation of Tax Incentives from the Perspective of Developing Countries

Is the VAT Exemption for the Management of Special Investment Funds Applicable on a Purchased Investment Management Service (by Using an IT Platform) if the Service Is a Single Supply and Is Used for the Management of Both SIFs and Non-SIFs?