Definitive global law guides offering comparative analysis from top-ranked lawyers
INTRODUCTION | 5 |
Contributed by Paolo Ludovici, Luca Tortorella, Marlinda Gianfrate and Angelica Masciulli, Gatti Pavesi Bianchi Ludovici | 5 |
AUSTRIA | 11 |
Law and Practice | 11 |
Contributed by Grant Thornton Austria | 11 |
Trends and Developments | 24 |
Contributed by Grant Thornton Austria | 24 |
BRAZIL | 30 |
Law and Practice | 30 |
Contributed by William Freire Advogados | 30 |
CYPRUS | 51 |
Law and Practice | 51 |
Contributed by Kinanis LLC | 51 |
Trends and Developments | 62 |
Contributed by Kinanis LLC | 62 |
EUROPE-WIDE | 67 |
Trends and Developments | 67 |
Contributed by TPA Global | 67 |
FRANCE | 74 |
Law and Practice | 74 |
Contributed by &Co Advisory | 74 |
Trends and Developments | 92 |
Contributed by &Co Advisory | 92 |
ITALY | 98 |
Law and Practice | 98 |
Contributed by Maisto e Associati | 98 |
Trends and Developments | 117 |
Contributed by Gatti Pavesi Bianchi Ludovici | 117 |
LUXEMBOURG | 124 |
Law and Practice | 124 |
Contributed by ATOZ Tax Advisers | 124 |
Trends and Developments | 141 |
Contributed by ATOZ Tax Advisers | 141 |
MEXICO | 145 |
Law and Practice | 145 |
Contributed by QCG Transfer Pricing | 145 |
NETHERLANDS | 162 |
Law and Practice | 162 |
Contributed by Borgen Tax | 162 |
Trends and Developments | 179 |
Contributed by RED Transfer Pricing | 179 |
PERU | 185 |
Law and Practice | 185 |
Contributed by +Value | 185 |
SOUTH KOREA | 201 |
Law and Practice | 201 |
Contributed by Lee & Ko | 201 |
Trends and Developments | 221 |
Contributed by Yoon & Yang LLC | 221 |
SPAIN | 228 |
Law and Practice | 228 |
Contributed by Cuatrecasas | 228 |
Trends and Developments | 240 |
Contributed by Cuatrecasas | 240 |
SWITZERLAND | 248 |
Law and Practice | 248 |
Contributed by Tax Partner AG | 248 |
Trends and Developments | 268 |
Contributed by Tax Partner AG | 268 |
UAE | 274 |
Law and Practice | 274 |
Contributed by Kinanis Tax Consultancy Middle East Limited | 274 |
Trends and Developments | 285 |
Contributed by Kinanis Tax Consultancy Middle East Limited | 285 |
USA | 290 |
Law and Practice | 290 |
Contributed by White & Case LLP | 290 |
Trends and Developments | 302 |
Contributed by White & Case LLP | 302 |
ZAMBIA | 308 |
Law and Practice | 308 |
Contributed by Mulenga Mundashi Legal Practitioners | 308 |
Trends and Developments | 321 |
Contributed by Mulenga Mundashi Legal Practitioners | 321 |
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