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Direct Tax
While UN proposals to shift airline taxation from a residence-based system to a source-state one are not set in stone, ex-British Airways CEO Willie Walsh warns they would increase costs and complexity
December 2, 2025
features sponsored features special focus local insights
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Experts from law firm Kennedys outline the key tax disputes trends set to define 2026, ranging from increased enforcement to continued tariff drama and AI usage -
Defending loss situations in TP is not about denying the existence of losses but about showing, through proactive measures, that the losses reflect genuine commercial realities
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The lessons from Ireland are clear: selective, targeted, and credible fiscal incentives can unlock supply and investment
Sponsored Features
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Sponsored by CMSTax authorities in Europe are stepping up their transfer pricing focus. A podcast held by ITR in collaboration with CMS explores what multinational enterprises can do to mitigate risk
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Sponsored by CMSTaxpayers may have to refine their approach in staving off tax controversy. A podcast held by ITR in collaboration with CMS explains why audits and tax litigation may never be the same
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Sponsored by insightsoftwareJoin Deloitte and insightsoftware on November 4 for a free ITR webinar exploring how operational transfer pricing transformation can streamline data, improve compliance, and integrate business and financial processes across multinational organisations
Special Focus
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Sponsored by DeloitteTax authorities are tightening their focus on intercompany loans, guarantees, and cash pooling. George Galumov and Immacolata Abbamondi of Deloitte explain how multinational enterprises can mitigate risks in financial transactions transfer pricing
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Sponsored by Chevez Ruiz ZamarripaThe country’s digital economy is growing rapidly, but policymakers face difficult choices between pillar one rules and a digital services tax, say César De la Parra, René Meza, and Ernesto Silva of Chevez Ruiz Zamarripa
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Sponsored by Mascareño Vargas – AsesoresMauro Mascareño and Rodrigo Gómez Sánchez of Mascareño Vargas – Asesores explore Paraguay’s evolving tax landscape, from treaty expansion and digital services rules to the BEPS 2.0 measures, and highlight the policy dilemmas shaping the country’s international competitiveness
Local Insights
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on the beginning of the tax reform test phase, pending regulations, and key concerns for businesses
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Sponsored by Vertex IncChris Hall of Vertex explains how e-invoicing is becoming essential for multinational businesses, enabling compliance, operational efficiency, and friction-free participation in global trade amid increasingly digital tax regimes
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains how the General Court has clarified the application of triangular transaction rules in intra-EU supply chains involving four parties
