The ruling should reassure multinationals but won’t be the final word on state aid, say tax experts.
The midterm election results could spell gridlock on tax policy for the next two years, while the Dutch tax authorities are cooperating with Italy’s VAT investigation into Booking.com.
ITR speaks to the Finnish tax authority and three companies about the new proof of concept, which is getting rave reviews
World leaders are preparing to negotiate carbon border adjustment mechanisms and other carbon pricing tools at the annual UN climate conference in Cairo.
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Sponsored by Deloitte NorwayTerje Bogaard of Deloitte Norway explains a ruling by the Norwegian Tax Appeal Board on the taxable gain when selling a partnership interest and the options to resolve the double taxation issue created. -
Sponsored by Garrigues SpainMaría Cenzual and Marta Gràcia of Garrigues report on the Supreme Court overturning the Spanish tax authorities’ stance that borrowing costs in certain circumstances should be treated as gratuities for corporate income tax purposes.
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Sponsored by Deloitte NorwayDaniel Herde and Lene Bergersen of Deloitte Norway explain a statement from the Ministry of Finance on the relationship between Article 8 (shipping income) and Article 12 (royalties) in double tax treaties.
Higher taxes in India may kill the cryptocurrency trade in the country, according to Binance’s CEO, while the UK government faces calls from BT to extend its 130% ‘super-deduction’.
It follows weeks of political turmoil as now-departed Prime Minister Liz Truss initially promised to cancel a corporation tax hike.
The OECD finalised its reporting rules for cryptocurrencies and other digital assets, while the UK government moves to impose an energy price cap complete with a windfall tax.
The EU tax blacklist now includes three more countries, while Canada’s corporate tax gap has widened and Shell’s CEO has warned of a potential tax on energy firms.
The European Parliament raises concerns over unanimity in voting on pillar two, while protests break out over tax reform in Colombia.
This week the European Commission is facing opposition over its windfall tax proposal, while Tesla is considering moving production to the US over tax breaks.
The European Commission moves to apply a windfall levy on EU electricity firms, while Germany presses ahead with legislation to enforce unilaterally the global minimum tax deal.
Government officials and OECD leaders say digital service taxes are only the first set of unilateral risks to come if there are not enough countries to implement the two-pillar solution.
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OECD’s Crypto Asset Reporting Framework could be pivotal for tax
Raffaele Russo, an international tax and policy expert, explains why the OECD’s Crypto Asset Reporting Framework (CARF) offers a big opportunity for tax progression but it still needs some improvements. -
“Never let a good crisis go to waste”
Giles Parsons looks at how companies can respond to COVID-19 and make themselves stronger and more efficient in the long-term. -
Tax Relief
Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month. -
COVID-19: Tax lessons learned
Keith Brockman explores the lessons of the COVID-19 pandemic for tax departments. -
Why sustainable tax makes good business sense
Karl Berlin, vice president and head of tax at Ørsted, makes the case for a more transparent, more sustainable tax policy and explains why his company takes this approach.
The winners of the ITR Americas Tax Awards have been announced for 2022!
The winners of the ITR EMEA Tax Awards have been announced for 2022!
12th annual awards announce winners
The winners of the ITR APAC Tax Awards have been announced for 2022!