Though it occupies a secure position as a prime location for global investors, Brazil has a tax regime that presents particular risks and opportunities that need to be considered throughout a transaction, explain Andrea Weichert and Erik Smith of Ernst & Young.
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Chinese tax authorities are increasing their scrutiny of high and new technology enterprises, which stresses the importance of strong documentation, says Abe Zhao of FenXun Partners
The FASTER directive is aimed at making withholding tax procedures in the EU safer and more efficient for cross-border investors, national tax authorities and financial intermediaries
ITR presents the 50 individuals who exerted the most influence on tax during 2024 – for better or worse – with world leaders, in-house award winners, activists and others making the cut