Introductory article discussing the basic IFRS principles of what is to be considered a derivative, when hedge accounting may be needed, what criteria are then to be met, and what the accounting consequences will be when applying hedge accounting.

This article considers the merits of the proposed tax regime for investment funds and its possibilities in promoting the Netherlands as an attractive locale for investment institutions.

This article thoroughly discusses the consequences of the adoption of bill 116, which amends the group definition under the transfer pricing rules, with particular focus on the implications for private equity funds.

This article provides an in-depth and expert analysis of the application of thin capitalization rules to financing received by an Italian permanent establishment of a non-Italian resident entity, which has been addressed by Italian tax authorities with Ministerial Ruling 44 of 30 March 2006.