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Direct Tax
A recent decision underlines that Indian courts are more willing to look beyond just legal compliance and examine whether foreign investment structures have real business substance
May 14, 2025
features sponsored features special focus local insights
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Countries that care about the fair taxation of tech multinationals and equitable global distribution of wealth should back the UN’s tax framework, writes economist Abdelmalek Riad -
Heads of tax need to push their teams forward as strategic business advisers to add value across their organisations, says Sandy Markwick
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Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
Sponsored Features
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Sponsored by DeloitteFumiko Mizoguchi, partner, Tax & Legal, Deloitte Japan
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Sponsored by KNAV IndiaUday Ved, Hetav Vasani, and Snehal Pawar of KNAV India explore how cross-border business restructuring can trigger hidden tax exposures such as exit charges, and examine valuations under evolving global transfer pricing rules
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Sponsored by Thomson ReutersJoin ITR and Thomson Reuters on May 28 for the second webinar of a three-part series on e-invoicing and hear how businesses can strategically manage measures such as the VAT in the Digital Age proposal
Special Focus
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It would be an understatement to say that many large corporations have found their reputations dragged through the mud over their tax affairs.
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Welcome to the third edition of China – Looking Ahead, a series of articles published in association with KPMG.
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On the face of it, indirect tax is the better option for companies. Unlike direct taxes on their profits, taxes on consumption can, for the most part, be passed on. As such, companies around the world have welcomed a global trend of falling corporate tax rates offset by higher rates of VAT/GST.
Local Insights
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Sponsored by VdAJoão Riscado Rapoula and André Vilaça Ferreira of VdA outline the NHR 2.0 Portuguese tax incentive and explain why it could enhance the country’s appeal to expatriates and foreign businesses
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Sponsored by DLA Piper AustraliaJun Au of DLA Piper Australia analyses a recent Full Federal Court decision on the Australian Taxation Office’s application of the general anti-avoidance rules, with the judgment also addressing dividend stripping and the taxation of financial arrangements
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Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosAntónio Queiroz Martins and Carolina Braga Andrade of Morais Leitão, Galvão Teles, Soares da Silva & Associados explain the application of the rules in Portugal as the country helps lead global tax reform
