Global Legal Insights
Global Legal Group Ltd (Verlag)
978-1-83918-132-0 (ISBN)
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One consistent trend across each jurisdiction is the impact of the COVID-19 pandemic, which has created once-in-a-generation pressures on tax revenues and the capacity of tax administrations. Coinciding with the continuing evolution of international tax rules, tax professionals continue to be challenged both from a technical and a compliance perspective. The long-term impact of the lockdown restrictions and the fiscal measures taken by governments worldwide remain to be seen; however, it is likely that tax policy will play an important role in revitalising the global economy.
We have also seen the OECD Inclusive Framework reach a consensus on taxation of the digital economy. The Biden government had recently re-committed the US to the Pillar I and Pillar II process, and this proved crucial in ensuring that an agreement was reached. Further details on implementation are expected in October 2021.
Authors were invited to offer their own perspective on the tax topics of interest in their own jurisdictions, explaining technical developments as well as any trends in tax policy. The aim is to provide tax directors, advisers and revenue authorities with analysis and comment on the chosen jurisdictions. I would like to thank each of the authors for their excellent contributions.
Preface Sandy Bhogal, Gibson, Dunn & Crutcher UK LLP
Jurisdiction chapters
Andorra David Navarro, Marc Cantavella & Pablo Lloret, Cases&Lacambra 1
Australia Andy Milidoni & Prashanth Kainthaje, Johnson Winter & Slattery 6
Brazil Erika Tukiama & Luiza Gomes, Chiarottino e Nicoletti Advogados 25
Cyprus Elena Christodoulou & Fabian Cabeza, Elias Neocleous & Co LLC 34
Ghana Eric Mensah & Michelle Gyasi, Sam Okudzeto & Associates 46
India Sujit Ghosh, Chambers of Sujit Ghosh 50
Ireland Andrew Quinn, Lynn Cramer & Niamh Cross, Maples Group 61
Israel Yoad Frenkel, Ziv Sharon & Co. Law Office 75
Japan Akira Tanaka & Hiroki Tsue, Anderson Mori & Tomotsune 81
Luxembourg James O'Neal, Jean-Dominique Morelli & Ines Annioui-Schildknecht,
Maples Group 87
Malta Malcolm Ferrante & Franklin Cachia, CSB Group 99
Netherlands IJsbrand Uljee & Peter van Dijk, BUREN 107
Norway Synne Bjotveit, Oliver Smyth & Anine Karstensen,
RSM Advokatfirma AS 114
Spain Ernesto Lacambra & David Navarro, Cases&Lacambra 123
Switzerland Susanne Schreiber & Kerim Tbaishat, Bar & Karrer Ltd. 135
Turkey Orhan Yavuz Mavioglu, ADMD Mavioglu & Alkan Law Office 152
United Kingdom Sandy Bhogal & Bridget English, Gibson, Dunn & Crutcher UK LLP 159
USA Irina Pisareva & Douglas Stransky, Sullivan & Worcester LLP 176
| Erscheinungsdatum | 03.08.2021 |
|---|---|
| Reihe/Serie | Global Legal Insights - Corporate Tax ; 9 |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 246 mm |
| Themenwelt | Recht / Steuern ► Allgemeines / Lexika |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 1-83918-132-X / 183918132X |
| ISBN-13 | 978-1-83918-132-0 / 9781839181320 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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