LexisNexis

The international tax aspects of 'de-SPACing'

A report on a conference session at the 11th Annual IBA Finance and Capital Markets Tax Virtual Conference 2022 on special purpose acquisition companies, specifically the ‘de-SPACing’ process, in which a private company is acquired, in respect of international tax.

Released on May 12, 2022

Tax litigation

This panel, at the 11th Annual IBA Finance and Capital Markets Tax Virtual Conference 2022, examined recent tax cases in the courts of various jurisdictions. The cases discussed covered a wide range of topics that impact cross-border finance and capital markets, including discussions on alleged treaty abuse, attorney–client privilege, financing transactions and beneficial ownership.

Released on May 12, 2022

Resolving distortions of the inverted duty structure: disconnect between the legal and economic perspectives

This article discusses the anomalies of the inverted duty structure in the Indian goods and services tax system against the backdrop of prevalent global methods for resolving such an issue, and recent Indian judicial and legislative developments in this regard.

Released on May 05, 2022