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Direct Tax
New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer
July 3, 2025
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AI-powered tax agents are likely to be the next big development in tax technology, says Russell Gammon of Tax Systems -
Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria
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A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
Sponsored Features
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Sponsored by Dhruva AdvisorsJoin Dhruva Advisors, Taxsutra, and ITR from 12.30pm–2pm BST (5pm–6.30pm India Standard Time) on July 23 to hear expert analysis of the implications of the tax proposals in India’s 2024–25 budget
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Sponsored by Wolters KluwerAmid legislative uncertainty, increased data challenges, and safe harbours laced with potential pitfalls, ITR hears some BEPS pillar two myths dispelled and learns how tax functions can get their preparations on track
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Sponsored by insightsoftwareJoin ITR and insightsoftware at 1pm BST (2pm CEST) on July 18 to hear how the gap between technology and finance can be addressed through transforming your tax processes and saying goodbye to disconnected systems
Special Focus
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Sponsored by DeloitteVanesa Lanciotti of Deloitte Chile explores how recent reforms – including new advance pricing agreement rules, enhanced audit priorities, and disclosure requirements – are reshaping transfer pricing practice and compliance for multinationals operating in Chile
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Sponsored by DeloitteSenior Deloitte tax practitioners examine Mexico’s evolving approach to the OECD’s amount B and summarise the transfer pricing landscape in Guatemala, Panama, Honduras, and Costa Rica
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Sponsored by DeloitteSenior Deloitte tax practitioners report that transfer pricing audits are homing in on intercompany services in Argentina, Uruguay, Colombia, Peru, Ecuador, and Venezuela, and emphasise the need for early taxpayer preparation
Local Insights
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Marina Fernandes of VRMA Advogados discuss a landmark trial at Brazil’s Federal Supreme Court on the taxation of profits earned by foreign subsidiaries and affiliated companies
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Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Prachi Bharadwaj, and Vrinda Agrawal of Lakshmikumaran & Sridharan analyse the tax deduction challenges arising when employee stock option plans are implemented via trusts
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici analyse an Italian Supreme Court decision that addresses the tax treaty concept of a fixed base, highlighting concerns over legal certainty and double taxation
