Etienne Wong has written an article in the Tax Journal.
Please follow the link below to the full article.
https://www.taxchambers.com/wp-content/uploads/2023/04/EW-TAX-JOURNAL-2023.pdf
“This article was first published in the 14 April 2023 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.”