Andrea Bazzo Lauletta and Flavio Mifano of Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga to address recent experiences with the financial transaction tax (IOF) regime as a policy-making tool by the Brazilian government and look at the impact of the changes implemented over time and the extent to which such changes have been effective.
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If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues
The controversial deal would ‘preserve the gains achieved under pillar two’, the OECD said; in other news, HMRC outlined its approach to dealing with ‘harmful’ tax advisers
TP is a growing priority for West and Central African tax authorities, writes Winnie Maliko, but enforcement remains inconsistent, and data limitations persist