Each member state of the EU has its own corporate tax system. Some claim this complexity is clearly contrary to the aims of a single market and that at this time there is a greater need for member states to work together to stabilise the economic environment. But would the EU’s proposal for a CCCTB provide us with a simpler, improved system? Matthew Gilleard gauges the reaction from some of the member states.
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Experts from law firm Kennedys outline the key tax disputes trends set to define 2026, ranging from increased enforcement to continued tariff drama and AI usage
They also warned against an ‘unnecessary duplication of efforts’ in UN tax convention negotiations; in other news, White & Case has hired Freshfields’ former French tax head
Defending loss situations in TP is not about denying the existence of losses but about showing, through proactive measures, that the losses reflect genuine commercial realities
The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
The Brazilian law firm partner warns against going independent too early, considers the weight of political pressure, and tells ITR what makes tax cool