Contents
INTRODUCTION Contributed by Paolo Ludovici, Marlinda Gianfrate, Luca Tortorella and Angelica Masciulli, Gatti Pavesi Bianchi Ludovici p.5 AUSTRALIA Law and Practice p.12 Contributed by King & Wood Mallesons Trends and Developments p.22 Contributed by King & Wood Mallesons AUSTRIA Law and Practice p.27 Contributed by Grant Thornton Austria Trends and Developments p.43 Contributed by Grant Thornton Austria BELGIUM Law and Practice p.50 Contributed by Loyens & Loeff Trends and Developments p.74 Contributed by Loyens & Loeff BRAZIL Law and Practice p.82 Contributed by William Freire Advogados Trends and Developments p.108 Contributed by Machado Meyer Advogados
INDIA Law and Practice p.165 Contributed by AZB & Partners Trends and Developments p.188 Contributed by BMR Legal
ITALY Law and Practice p.198
Contributed by Maisto e Associati Trends and Developments p.222 Contributed by Gatti Pavesi Bianchi Ludovici
LUXEMBOURG Law and Practice p.230
Contributed by ATOZ Tax Advisers Trends and Developments p.250 Contributed by Loyens & Loeff NETHERLANDS Law and Practice p.259 Contributed by Borgen Tax Trends and Developments p.279 Contributed by Loyens & Loeff
PERU Law and Practice p.289 Contributed by +Value SOUTH KOREA Law and Practice p.309 Contributed by Lee & Ko
CYPRUS Law and Practice p.117 Contributed by Kinanis LLC Trends and Developments p.131 Contributed by Kinanis LLC
Trends and Developments p.333 Contributed by Yoon & Yang LLC SWITZERLAND Law and Practice p.340 Contributed by Tax Partner AG Trends and Developments p.365 Contributed by Tax Partner AG
FRANCE Law and Practice p.137
Contributed by Baker McKenzie Trends and Developments p.159 Contributed by Baker McKenzie
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