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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 KPMG GlobalDavid Linke of KPMG International and Victoria Heard of KPMG in the UK say it is imperative for tax leaders to understand geopolitical events and social trends to chart a course through choppy waters -
Sponsored by VdAMultinational enterprises that conduct intra-group transactions in EU jurisdictions should be closely monitoring a proposed transfer pricing directive, say João Velez de Lima and André Vilaça Ferreira of Vieira de Almeida
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Sponsored by Garrigues SpainThe Spanish Supreme Court has confirmed its stance on the fiscal year in which income from a refund of taxes should be recognised, report Alejandro Fernández and Sandra Díaz of Garrigues Spain
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