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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 Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyse a transfer pricing-related ruling by the Italian Supreme Court that effectively clarifies the role of OECD guidelines and the ‘best method’ rule
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici consider whether the regional tax on productive activities applicable to dividends distributed by subsidiaries to Italian parent companies conflicts with EU and constitutional principles
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Sponsored by VdAJoana Sequeira and Nadine Gomes of Vieira de Almeida & Associados explain recent developments in the Portuguese tax authorities’ stance on investment income assessment for partial redemptions of life insurance products
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