Expert Analysis

In an effort to raise tax revenues and reduce the budget deficit, in the past 12 months the Spanish government has introduced several far-reaching tax measures, affecting virtually all the taxes applicable to large businesses or individuals. Vicente Bootello and Álvaro de la Cueva of Garrigues analyse the changes.

While the banking crisis in Ireland has constricted traditional lines of credit, it has also created opportunities for financial institutions with healthier balance sheets to finance the many businesses based in Ireland with strong fundamentals. Understanding the tax implications for the Irish borrower is a key consideration in the lending process. John Gulliver and David Burke of Mason Hayes & Curran examine the tax treatment of corporate debt for Irish borrowers, comparing and contrasting this by way of illustration with the tax treatment for UK borrowers.

Tom Walsh, managing director, global customs trade and trust, for the tax & accounting business of Thomson Reuters, explains why there is a lack of confidence among firms that implementation deadline can be met.

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