Tax Yearbook 2023
About KPMG’s dispute resolution team Our KPMG dispute resolution team has extensive experience assisting organisations resolving tax disputes, while maintaining an effective working relationship with tax authorities. Tax law can be complex and uncertain and with each new development in the tax environment, the context for resolving tax disputes changes. For companies, this could result …
Tax Yearbook 2023
1. What are the key tax laws and regulations in Iceland that individuals and businesses should be aware of? Under the Icelandic Income Tax Act no. 90/2003, resident corporations pay tax on their worldwide income (ie, unlimited tax liability) minus operating expenses. The general corporate tax rate is 20%. As a general practice, all businesses …
Tax Yearbook 2023
About Zarhi Hernández Amar Zarhi Hernández Amar welcomed 2023 by celebrating its fifth anniversary with profound changes to meet the upcoming challenges posed by the current issues that our clients need to solve with our assistance. Thus, Carolina Hernández has now joined the firm as a partner. She has been a part of the team …
Tax Yearbook 2023
1. What are the key tax laws and regulations in Luxembourg that individuals and businesses should be familiar with? The key tax rules to be aware of are, to a large extent, contained in the Income Tax Law, the Value Added Tax Law and the Net Wealth Tax Law. Procedural elements are included in the …
‘It seemed inconceivable he would be willing to be cross-examined’: former Clifford Chance tax partner turned campaigner Dan Neidle on bringing down Nadhim Zahawi and life after private practice
Why did you decide to become a lawyer and – why tax? I studied physics at university because I thought I was brilliant at maths. Then I hit the wall of my maths ability about two weeks into the degree so I decided I wanted to be a crusading criminal barrister. I then made the …
Tax Yearbook 2023
The new OECD global minimum corporate tax rate, Pillar Two, is finally on the horizon. But what are the implications for business? Edgar Tate reports.
After an extended and often troubled development, the OECD’s new ‘global minimum tax’ is at last coming to fruition. With adoptees including South Korea and Japan, and the Council of the European Union in addition to the UK government announcing plans to follow suit by the end of 2023, the prospect of Pillar Two, long …
Tax Yearbook 2023
About VdA’s tax team VdA’s tax practice has unique analytical abilities and is best known for structuring efficient innovative structures within a highly scrutinised and regulated environment, in every market where our clients operate. We are pragmatic and agile, working in cross-practice tailor-made teams that focus on the relevant demands of each matter and jurisdiction. …
Tax Yearbook 2023
About Lee & Ko’s tax practice Lee & Ko’s tax practice group is comprised of over 100 of Korea’s most renowned tax professionals, including former Supreme Court tax research judges, seasoned Korean and foreign attorneys with a wide range of transactional and litigation tax experience, as well as tax-focused certified public accountants (CPAs), many with …
Tax Yearbook 2023
Slaughters comes out on top as new research highlights the tax practices keeping clients happiest.
New research from The Legal 500 has identified the leading London tax practices when it comes to client satisfaction, with Slaughter and May and Joseph Hage Aaronson among the firms coming out on top.