China Issues Clearer Guidance For “Beneficial Owners”
by Yang Sun and Xiuning Hao (China)

The Cristiano Ronaldo Transfer to Juventus: The New Italian Resident Regime Benefits Athletes from Around the World
by Andrea Tavecchio, Massimo Caldara and Riccardo Barone (Italy)

Cross-Border Executives – Is Ireland a Favourable Tax Location for Key Personnel?
by Lisa Cantillon (Ireland)

Dutch Tax Treatment of Discretionary Trusts
by Patrick van Rooij and John Graham (Netherlands)