230104 – The EIFEL Rules and Section 216 Filers Author: Ken Griffin Membership is required to read this article. If you have an active membership, you can login here.
230103 – The EIFEL Proposals and Controlled Foreign Affiliates Authors: Nathan Boidman and Eivan Sulaiman Membership is required to read this article. If you have an active membership, you can login here.
230102 – Reconstructing EIFEL: Significant Amendments Introduced in November 2022 Revised Legislation Authors: Ken Buttenham and Alex Cook Membership is required to read this article. If you have an active membership, you can login here.
2301 | International Tax Highlights, February 2023 PDF Membership is required to read this article. If you have an active membership, you can login here.
230101 – In This Issue Author: Angelo Nikolakakis Membership is required to read this article. If you have an active membership, you can login here.
220309 – The Luxembourg Tax Authorities Challenge Interest-Free Loans: Is It a Call for Action? Authors: Alex Pouchard and Paula Przybielska Membership is required to read this article. If you have an active membership, you can login here.
220308 – UK First-Tier Tribunal Declines To Apply a Specific Anti-Avoidance Rule: Requisite Purpose Was Lacking Authors: Chris Sheridan and Jeffrey Shafer (with thanks to Jessica Charendoff) Membership is required to read this article. If you have an active membership, you can login here.
220307 – Upstream Loans: Limitation on the Scope of the Moneylending Business Exception Author: Audrey Dubois Membership is required to read this article. If you have an active membership, you can login here.
220306 – The Amended Service FAPI Rule: New Relief Available Authors: Silvia Wang and Clara Pham Membership is required to read this article. If you have an active membership, you can login here.
220305 – Proposed Amendments to Subsection 85.1(4) Authors: David Bunn and Mark Dumalski Membership is required to read this article. If you have an active membership, you can login here.