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The Court of Appeal ruling clarifies that treaty benefits are not abusive where transactions are commercially driven, providing greater certainty on “main purpose” anti-avoidance tests
Despite the Netherlands featuring an unusual concentration of World Tax-ranked technology-led providers, sources believe there’s a long way to go to challenge the established players
Ethics seems to be playing a subservient role to an entitlement culture borne out of a pervasive ‘revenue at all costs’ mentality at the big four
Historical World Tax data suggests the ‘largest law firm merger in history’ may not pose a serious threat to the world's leading tax practices
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Sponsored by McCarthy TétraultTroy McEachren of McCarthy Tétrault explains why Canadian charity boards should treat AI governance as a core stewardship responsibility, despite an evolving regulatory landscape and the absence of federal legislation -
Sponsored by DeloitteSenior Deloitte tax practitioners explain how a hybrid e-invoicing model can enable multinationals to step off the compliance treadmill while balancing global consistency with local requirements
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Sponsored by Spanish VAT ServicesThe success of ViDA in creating a harmonised digital reporting framework hinges on EU member states simplifying national VAT reporting obligations, says Fernando Matesanz of Spanish VAT Services
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