Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
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: clients laud Indian advisers' local knowledge
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
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 Tax Partner AG, Taxand SwitzerlandSwitzerland’s much-anticipated tax reform introduces a number of measures that will ensure it remains an attractive location for innovative businesses. Hendrik Blankenstein, Caterina Colling Russo and Oliver Jäggi of Tax Partner AG – Taxand Switzerland examine the pull of these tax incentives, while also considering the changes from a transfer pricing perspective. -
Sponsored by Andersen Tax SwitzerlandSwitzerland’s efforts to enhance its global competitiveness are focused on increasing the attractiveness of the Swiss capital market. Lisa Airoldi and Marina Rezzin of Andersen Tax Switzerland discuss the proposed Swiss withholding tax reform and how this should attract foreign investors and encourage Swiss groups to keep their financing and treasury activities in Switzerland.
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Sponsored by Deloitte SwitzerlandS/4 HANA has long-been touted as an innovative business suite that could act as a catalyst for customers undergoing digital transformation. Martin Krivinskas and Jan de Clercq of Deloitte outline how and why the developments should be embraced by multinational companies for tax-related purposes.
Direct Tax
Governments are rewriting tax policy for the AI era, deploying digital taxes, tailored incentives and algorithmic enforcement that redefine where value is created
Wingrove will succeed Bill Thomas, who has served in the role since 2017; in other news, Andersen unveiled a sharp increase in revenues for 2025
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’
Transfer Pricing
Partners are divided on Italy vs PDM D’s analytical depth, evidentiary standards, and what the judgment signals for future intra-group financing cases
Despite the increased yield, the time taken to resolve enquiries was at a six-year high, new HMRC statistics have revealed
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
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
