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A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined
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Sponsored by LED TaxandErminia Procopio of LED Taxand considers recent Italian case law on the withholding tax treatment applicable to dividends paid to non-EU funds. -
Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss Hong Kong SAR government’s open letter which indicated the deferral in implementation of global minimum tax under BEPS 2.0 in Hong Kong SAR.
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Sponsored by Escalante & AsociadosÁngel Escalante-Carpio and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the binding precedent in which it was concluded that VAT charged must be paid through cash flow to be deductible.
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