Firm
Saffery cautioned that documentation requirements in new government proposals must be limited if medium-sized companies are not exempted from TP
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
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Sponsored by VdAPillar two will fail to achieve its aims without the participation of major economies, say João Velez de Lima, Teresa Teixeira Mota, and Francisca de Landerset of VdA -
Sponsored by DLA Piper AustraliaKelvin Yuen of DLA Piper Australia summarises proposed changes to the managed investment trust regime, the deferral of a mooted foreign resident capital gains tax measure, and increased funding for the Australian Taxation Office
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services examines a Court of Justice of the European Union ruling that curbs the automatic deregistration of VAT numbers, reinforcing the need for individualised assessments and proportionality in tax enforcement
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