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Feature

Solving the UK's fiscal deficit requires an ‘ease of doing taxes’ framework driven by tax-as-code – not thousands of additional auditors
As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda
India's tax authorities are increasingly scrutinising the rationale behind cross-border structures
The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward
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  • Sponsored by Chiomenti
    Italy’s Supreme Court has issued a controversial decision on the requirements necessary to benefit from withholding tax (WHT) exemptions on profits distributed to companies resident in other EU member states. Chiomenti’s Paolo Giacometti and Raul-Angelo Papotti discuss what this means for the Parent-Subsidiary Directive.
  • Sponsored by Burckhardt
    Switzerland’s federal tax administration has published an update on its tax ruling practice for federal taxes, withholding taxes (WHT) and stamp duty as it nears a second referendum on corporate tax reform. burckhardt Switzerland’s Rolf Wuethrich explores how these may affect tax structuring and merger and acquisition (M&A) sentiment.
  • Sponsored by Fenwick & West
    While US tax reform may not have affected merger and acquisition (M&A) activity explicitly, a change in laws surrounding controlled foreign corporations (CFCs) will see a number of new tax considerations emerge for US buyers and sellers. Fenwick & West’s Adam Halpern and William Skinner discuss how these changes might influence cross-border M&A activity.