International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


European Union

There is no logical reason not to extend an exemption from EU CFC rules to multinationals headquartered in side-by-side jurisdictions, USCIB said
But businesses should remain flexible when choosing between internal and external resources to handle added ViDA complexity, ITR’s Indirect Tax forum also heard
PwC will continue to provide indirect tax services as part of the deal; in other news, the CJEU addressed the VAT treatment of TP adjustments
The EU agreed new cooperative and investigative measures to tackle VAT fraud, while Hungary faced legal action and Lavez Coutinho expanded its indirect tax team
Sponsored

Sponsored

  • Sponsored by Baker McKenzie Luxembourg
    The technological revolution has led the OECD to attempt to redefine the concept of permanent establishments. Antonio A Weffer of Baker & McKenzie Luxembourg discusses how the related notion of the finance function is evolving in a digital cross-border setting.
  • Sponsored by Tax Partner AG, Taxand Switzerland
    Hendrik Blankenstein, Tom Lawson and Caterina Colling Russo of Tax Partner AG – Taxand Switzerland present a comparative study on how the OECD’s guidance on financial transactions will impact the characterisation and pricing of inter-company loans for MNEs in Switzerland.
  • Sponsored by Deloitte Luxembourg
    Ralf Heussner and Iva Gyurova of Deloitte Luxembourg explore the key global transfer pricing trends of the coming years, which will influence businesses and taxpayers in the financial services sector.