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The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities
Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations
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Sponsored
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Sponsored by CuatrecasasAna Helena Farinha and Tiago Martins de Oliveira of Cuatrecasas provide an overview of the current status of the Portuguese warranty and indemnity insurance and tax insurance market
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Sponsored by MME Legal Tax ComplianceMarcel R Jung of MME Legal Tax Compliance explains the Swiss forfait tax regime, and cites the actor’s choice of his tax home as an indication of its long-standing attractiveness – and perhaps his fondness for fine chocolate
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Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente suggest what documentation can demonstrate the reasonableness of the costs of an intra-group transaction, and the benefits for a subsidiary
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European Jurisdictions