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While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series
But partners at the firm admit that jumping ship to the US would not be as easy as some believe
Governments are rewriting tax policy for the AI era, deploying digital taxes, tailored incentives and algorithmic enforcement that redefine where value is created
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Sponsored by MachadoCarolina Romanini Miguel, Gabriel Caldiron Rezende and Júlia Katzer Tadros Mathiazzi of Machado Associados discuss how a recent decision by the State of São Paulo Administrative Tax Court has provided much-needed clarity for OTT service providers. -
Sponsored by KPMG RussiaIvan Nasonov and Daria Konoplina of KPMG Russia evaluate the development of the look-through approach and explain how tax authorities are becoming increasingly committed to challenging the concept.
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Sponsored by CuatrecasasPortuguese stamp duty on intra-group financing and the standstill clause of the EU Capital DirectivePedro Vidal Matos and João Pedro Russo of Cuatrecasas explain how some of the rules governing the levying of stamp duty on intra-group financing may be questioned in light of the standstill clause foreseen in Council Directive 2008/7/EC of February 12 2008, concerning indirect taxes on the raising of capital.
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