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Corporate Tax

13 September 2019
Pranay Bhatia General Anti-avoidance Rule – a pivotal development

India - BDO LLP

In an attempt to curb tax evasion and avoid tax leakage, the government introduced the General Anti-avoidance Rule (GAAR), which took effect from April 2017. Following the introduction of the GAAR, businesses have had to revisit and revalidate their transactions. Further, as there are a number of potential issues that may be faced by taxpayers, they must observe the types of transaction that are likely to be affected.

Author: Pranay Bhatia
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Stephen P Kranz Vultures circling as bill to expand CFCA to tax looms in legislature

USA - McDermott Will & Emery

Legislators in Sacramento are mulling over one of the most (if not the most) troubling state and local tax bills of the past decade. AB 1270, which was recently introduced and passed by the California Assembly in May 2019, would amend the California False Claims Act to remove the 'tax bar' – a prohibition that exists in the federal False Claims Act and the vast majority of states with similar laws.

Authors: Stephen P Kranz, Diann Smith, Charles Moll III, Troy M Van Dongen
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Recent updates

Pranay Bhatia CBDT clarifies assessment procedure for start-ups

India - BDO LLP

Author: Pranay Bhatia
Elena Christodoulou EU directive on administrative cooperation in field of taxation amended

European Union - Elias Neocleous & Co LLC

Author: Elena Christodoulou
HMRC turns to companies to police tax evasion

United Kingdom - Kingsley Napley

Author: Edmund Smyth
Maurus Winzap Fundamental changes to Swiss withholding tax on interest payments

Switzerland - Walder Wyss

Authors: Maurus Winzap, Fabienne Limacher
Andrew Roberson Tax blog: new Q&A for Section 965

USA - McDermott Will & Emery

Authors: Andrew Roberson, Justin G Crouse

Upcoming event

IBA Annual Conference 2019

22 – 27 September 2019 – Seoul, South Korea

The IBA Annual Conference 2019 will be held in Seoul, South Korea, a thriving metropolis that mixes the traditional with the modern – from skyscrapers, high-tech subways, K-pop culture and K-beauty to Buddhist temples, palaces and street markets and a history going back 5,000 years. This technologically forward, but deeply traditional city, located between the North Asian powerhouses of Japan and China, is an ideal location for the largest and most prestigious event for international lawyers.

For more details go to: