Legal principles

April 03, 2002

By Massimiliano Mostardini, Milan and Massimo Travostino, Turin

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

COVID behind plunge in UK tax evasion cases, say sources

COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.

Courtney Wilson, March 27, 2023

UN public consultation highlights divisions over global tax policymaking

Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.

Ralph Cunningham, March 27, 2023

germany berlin reichstag building german parliament bundestag - Concept piece for power, authority, economy, performance, government, planning and control.

This week in tax: Germany publishes corporate minimum tax plan

The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.

Josh White, March 24, 2023

Sponsored

Building value – ITR’s M&A Guide 2023 launched

With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.

Phil Myers, March 23, 2023

Shanghai is the financial centre of China

UFLPA’s influence on MNEs’ TP comparability analysis in China

Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.

Xing Hu, March 23, 2023

Q&A: Ørsted’s head of tax on the risks to renewables

Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.

Josh White, March 23, 2023

Cancellations driven by COVID-19 are hurting businesses

The tax challenges of global mobility

Sandy Markwick, head of the Tax Director Network (TDN) at Winmark, looks at the challenges of global mobility for tax management.

Sandy Markwick, March 22, 2023

Why New Zealand’s TP simplification measures are anything but

Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.

Alejandro Ces, March 22, 2023