Themes and Trends Underpinning Proposed Changes to Australian Individual Tax Residency Rules
The law governing Australian individual tax residency has remained largely unchanged since the relevant legislation was first enacted in 1930. Almost 100 years later, global trends unthinkable in such times...Read more

Catherine Chivers
Senior Manager - Strategic Advice, Perpetual Limited, Australia
Anti-Profiteering Under the Goods and Services Tax Law
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This article is a detailed analysis of the “anti-profiteering” provisions under the Central Goods and Services Tax Act, 2017 of the Indian legal regime. Apart from delving into the domestic...Read more

Dev Bajpai
Wholetime Director & Chief Legal Officer, Hindustan Unilever Limited, India
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Vanita Bhargava
Senior Partner, Khaitan & Co., India
On the Ground with International Tax Reform: It’s Time to Start Thinking About How the OECD Two Pillar Solution Could Affect Your Business


The world is increasingly interconnected, but interconnectedness does not mean free of obstacles. A container ship snared in the sandy bottom of the Suez Canal can disrupt the availability of...Read more

Mike Louis
Tax Counsel, Fluor Corporation, USA

Robert Freedlander
Director of Finance, Fluor Corporation, USA
Doing Business in Brazil From a Tax Perspective
For some years Brazil has been the option of some multinational companies when establishing their first presence in Latin America. As any another country, Brazil has its peculiarities such as...Read more

Paloma Mansano
West Europe/Latin America Legal Head, Bentley Systems, Incorporated, Brazil
The Application of General Constitutional Principles Governing Taxation to Control Tax Exemptions Pursuant to Precedents of the Supreme Court of Brazil
The purpose of the paper is to analyse how the Supreme Court of Brazil applies general tax principles to control tax exemptions. More specifically, the paper envisions to answer whether,...Read more

Juliana Bastianello Baldin Martins
Managing Director - Legal Affairs, GTIS Partners, Brazil
Regulation of Hybrid Financial Instruments Proposed by the OECD
Nowadays, more and more companies are involved in cross-boarder transactions. One of the mechanisms to obtain tax advantages from such transactions is the usage of hybrid financial instruments. In last...Read more

Ekaterina Pleskova
Tax Analyst, Netherlands