Thailand's tax law does not include a specific general anti-avoidance rule (GAAR), although the tax authorities may apply the substance-over-form principle and the sham transaction concept under civil and commercial law in relation to taxpayer activities.
Spain has published Order HFP/94/2023 of 2 February 2023 in the Official Gazette, which approves four new forms for the windfall profits taxes on...
UK HMRC has published guidance on reporting cross-border arrangements under the new Mandatory Disclosure Rules. The new rules were recently introd...
Argentina has published General Resolution 5321/2023 of 20 January 2023, which establishes a new payment facility regime to promote voluntary comp...
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