Partners are divided on Italy vs PDM D’s analytical depth, evidentiary standards, and what the judgment signals for future intra-group financing cases
As GCCs increasingly become strategic hubs, multinationals face heightened risks around permanent establishment and place of effective management
While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’
Introducing ITR’s new monthly podcast - Taxing Times
Deloitte’s landmark EMEA merger, Donald Trump’s Supreme Court tariff showdown and Venezuela’s tax evolution
What Corporates Want: DEI is fading with or without Trump
Exclusive ITR data emphasises that DEI does not affect in-house buying decisions – and it’s nothing to do with the US president
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
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
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Sponsored by Junqueira Ie AdvogadosO Brasil é pioneiro em transformação digital na America Latina. Lavinia Junqueira e Cauê Rodrigues do Junqueira Ie Advogados examinam como regulamentação benéfica e a legislação tributária ajudam empresas financeiras de tecnologia (fintech) a desafiar bancos tradicionais. -
Sponsored by MachadoA single vote in 2020 looks set to end 25 years of confusion surrounding corporate income taxes and the offsetting of tax losses when companies terminate operations. Ana Lúcia Marra and Stephanie Makin of Machado Associados take a closer look at the much-debated 30% tax loss limit upon termination of companies and the pre-impact of the upcoming decision.
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Sponsored by MachadoUm único voto em 2020 pode dar uma nova perspectiva para 25 anos de controvérsias acerca da compensação de prejuízos fiscais na extinção das empresas. Ana Lúcia Marra e Stephanie Makin do Machado Associados comentam o tão debatido limite de 30% e o potencial impacto da decisão.
Direct Tax
Despite the increased yield, the time taken to resolve enquiries was at a six-year high, new HMRC statistics have revealed
The High Court’s dismissal of barrister Setu Kamal’s legal challenge represents the first successful strike-out under a new law on SLAPPs
However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 women tax leaders revealed
Under Jeff Soar’s leadership, WTS UK aims to scale to 100 partners within five years and challenge the big four
Transfer Pricing
As Coca-Cola awaits a crucial 11th Circuit Court of Appeals decision this year, its multibillion-dollar tax dispute could have profound implications for investors, cash flow, and corporate transparency
Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions
The ever-expansive firm has once again attracted a former ‘big four’ talent to lead the new offering
Meanwhile, one expert highlights the importance of separating Venezuela’s tax authority from direct political control after ‘lost decades and isolation’
Indirect Tax
IP lawyers, who say they are encouraging clients to build up ‘tariff resilience’, should treat the risks posed by recent orders as a core consideration in cross-border licensing
The buyout of Hucke and Associates continues Ryan’s streak of firm acquisitions; in other news, a UK appeal against VAT on private school fees was dismissed
A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus indirect tax updates from February
Brazil’s tax reform unifies consumption taxes to simplify rules, centralise administration and reduce legal uncertainty
Jurisdictions
Features and Special Focus
