Financial Instruments Tax and Accounting Review

The IASB has recently published its Discussion Paper on Financial Instruments with Characteristics of Equity (FICE), which aims to improve the classification of certain complex financial instruments that companies have issued and to enhance..

Israel has released a circular on tax and business restructuring in multinational groups. Sharon Shulman, Lior Haray-Nitzan and Lital Haber explain the implications. Israel is an international innovation centre in all aspects. With hundreds of..

Tax administrations are closing more cases than ever before, but the number of new cases arising is increasing significantly so the global inventory is still growing, notes the OECD in its 2017 publication of Mutual Agreement Procedure (MAP)..