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A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns

ITR podcast: Analysing the future of pillar two

Our newest episode covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies

The technology arms race is being judged by clients – not firms

ITR’s survey data reveals widespread client disappointment with firms’ use of technology but our upcoming AI in Tax event offers advisers a chance to flip the script
Featured Global Tax 50 profiles
ITR presents the 50 most influential people in tax from 2025, including world leaders, in-house award winners and activists
Trump is president of the US
Reeves is the UK chancellor
Cormann is OECD secretary-general
Awards
Awards
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2027 World Tax rankings and the 2026 ITR Tax Awards globally
Awards
View the official winners of the 2025 Social Impact EMEA Awards
The boutique Australian firm’s TP award recognition proves that world-class advisory services aren’t limited to the ‘big four’, the firm’s founder tells ITR
Join ITR's Head of Research, John Harrison, for an overview of key dates, new developments, best practices, and more for next year’s research cycle
  • Sponsored by Deloitte
    The growth of PE activity in Asia-Pacific gives rise to unique tax challenges. Amrish Shah, Daniel Ho, Brett Todd and Dwight Hooper of Deloitte provide tips for both acquirers and those looking to do deals in the region.
  • Sponsored by Deloitte Mexico
    Miguel Llovera, Gabriela Sansores Fernandez and Eduardo Vivanco of Deloitte Mexico describe how strategising M&A tax while conducting a deal supports the value creation journey.
  • Sponsored by Vertex Inc
    Changes to cross-border VAT in the EU came into effect on July 1 2021 and have significant implications for online sellers and marketplaces. A new e-guide from Vertex explains what actions businesses need to take to ensure their end-to-end tax management remains compliant.
Direct Tax
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
Transfer Pricing
Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined
Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
The ‘highly regarded’ Stephanie Pantelidaki, who has big four experience, will be based in the firm’s London office
A co-operative working relationship with the UK tax agency has helped 'unblock entrenched positions' to the benefit of clients, Kara Heggs tells ITR
Indirect Tax
The surge in probes comes as the UK tax authority seeks to close a VAT gap of £11.4bn from last year, Pinsent Masons’ research has suggested
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team
Jurisdictions
Features and Special Focus

Latin America Guide

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