Cambodia:
- Tax liabilities following business and share transfers and mergers
Germany:
- BFH rules treaty may preclude hidden profit distribution adjustment
Italy:
- Pillar Two side-by-side package transposed into domestic law
Luxembourg:
- FATCA/CRS: Increased enforcement, practical implications
United States:
- Proposed regulations on OBBBA amendments to section 951 and 951A pro rata share rules
Global trade updates
The issue also includes additional articles relating to Greece, Thailand, and the United States.
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