Expert Analysis

The general anti-avoidance rule (GAAR) is set to become the UK tax authorities’ latest tool for targeting and counteracting tax avoidance. Sandy Bhogal and Ben Fryer of Mayer Brown analyse the consultation, and assess how such a rule will affect taxpayers.

After a series of court losses suffered by the Commissioner of Taxation, Australia's general anti-avoidance regime (GAAR), part IVA, looks set to undergo a significant modification to its scope and application. Mark Friezer and John Boyagi of Clayton Utz explore the reasons motivating the reform and why taxpayers need to keep track of the changes.

The claimants and other tax professionals are waiting for the European Court’s judgment in the FII Group Litigation to see if it will add clarity to issues about different levels of taxation and third countries, says Philippe Freund of Dorsey & Whitney.

Join Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

Maria Gouveia of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the most widespread misconceptions surrounding the regime, clarifying its tax deferral mechanism, effective rates, eligibility criteria, and scope

Rafael Calvo Salinero and Fernando Brioso de la Rica of Garrigues examine the implications of a Spanish Supreme Court ruling on treaty relief when the Interest and Royalties Directive exemption is denied

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente examine the challenges and methodologies involved in determining arm’s-length prices for transactions involving intangible assets, addressing how to ensure compliance and mitigate tax risks