Articles

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  • B2B Lateral Thinking Solutions

Alternative Investment Funds in Cyprus – Differences and similarities between different fund types

In this article we analyse the different Alternative Investment Funds (AIFs) available in Cyprus and outline their key differences.

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  • Jennifer Ebrecht

Guatemala and the challenge to adapting their tax system to the transparency and international co-operation in tax matters

On 9 June 2017, the President of the Republic of Guatemala, Jimmy Morales, deposited Guatemala’s...

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  • Andreas Adoe

Foreign Trust and International Tax Planning in Indonesia

Foreign Trust has been used by Indonesian residents for the international tax planning in Indonesia,...

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  • Shaomei Chen

The MAP tie-breaker rule for dual residence in Art. 4(3) of the 2017 OECD MC

In the application of a tax treaty based on the OECD Model Convention (2014), dual residence of...

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Specialist Writers

Keep abreast with the fast changing tax world

  • Jennifer Ebrecht

Jennifer Ebrecht

Jennifer Ebrecht is an International Tax Lawyer based in Costa Rica, she was born and raised in Argentina. Her practice concentrates on direct taxes, ...

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  • Carlos Eduardo Navarro

Carlos Eduardo Navarro

Carlos Eduardo Navarro is based in São Paulo, Brazil. Navarro has specialized in advising Brazilian and foreign companies and ...

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  • Daniel Zugman

Daniel Zugman

Daniel is an attorney based in Sao Paulo. His practice concentrates on direct taxes, including tax planning, corporate reorganizations, cross-border i ...

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  • Mark Keightley

Mark Keightley

Mark Keightley is an economist with the Congressional Research Service (CRS) in Washington DC. His research areas include corp ...

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