This content is from: Sponsored Potential modification of Chilean mining royalty tax Loreto Pelegrí of PwC provides an overview of potential changes relating to mining royalty tax in Chile. By Loreto Pelegri & PwC Chile November 30 2021
This content is from: Sponsored New chapter begins on the PIS and COFINS taxable basis: Inclusion of IPI Carolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions taxabl... By Carolina Romanini Miguel & Machado November 29 2021
This content is from: Germany This week in tax: Germany’s coalition backs higher EU carbon price This week, SPD leader Olaf Scholz secured a coalition agreement with the Greens and the FDP. The deal included a proposal to introduce a carbon floor price, propelling EU ETS prices to a record high. By Alice Jones & Josh White & Leanna Reeves November 26 2021
This content is from: Global Fair Tax Mark goes global with new standard Multinational enterprises (MNEs) headquartered outside the UK will be eligible for accreditation for the first time under the Global Multinational Business Standard. By Alice Jones November 25 2021
This content is from: Sponsored Higher rates of state level VAT applied to electric energy and telecommunication servic... Paulo Victor Vieira da Rocha and Marina da Silva Fernandes of VRBF Advogados discuss a case being decided by the Brazilian Supreme Court that focuses on the state level VAT rates applied to electric energy and telecom... By Marina da Silva Fernandes & Paulo Victor Vieira da Rocha & VRBF Advogados November 24 2021
This content is from: Global ITR’s climate hub: Managing tax policy to fight climate change After COP26, the world will have to implement tax policies as part of reducing global carbon emissions. Here ITR is offering a selection of its best climate coverage. By Josh White November 17 2021
This content is from: European Union This week in tax: EU on track for public CbCR by 2023 This week the European Parliament voted to implement public country-by-country reporting (CbCR) across the EU. The vote was the last obstacle for making public CbCR a reality across the economic bloc. By Alice Jones & Danish Mehboob & Leanna Reeves November 12 2021
This content is from: Global Tax teams will play a central role in company ESG compliance In-house tax teams will work increasingly collaboratively with other departments within their companies to manage environmental, social, and governance (ESG) responsibilities as legislative changes ramp up. By Alice Jones November 10 2021
This content is from: Sponsored VAT and digital platforms facilitating supplies of services: Act in own name? Fernando Matesanz of Spanish VAT Services considers Article 9a of the VAT implementing regulation and whether an intermediary such as a digital platform acts in its own name or in the name of another person. By Fernando Matesanz & Spanish VAT Services November 09 2021
This content is from: Ireland This week in tax: Ireland sees corporate tax revenue surge The Irish government has seen corporate tax revenue rise after it signed up to the OECD’s two-pillar framework, including the plan for a global minimum corporate tax rate. By Danish Mehboob & Josh White & Leanna Reeves November 05 2021
This content is from: Global Q3 2021: Top indirect tax disputes In the third quarter of 2021, India continued to make headlines on indirect tax issues, while the Malaysian Sales Tax Act faced one of its first tests in court. By Alice Jones November 03 2021
This content is from: Sponsored Webinar: Tax reforms in MENA – Ongoing digitisation, e-invoicing and BEPS ITR and Thomson Reuters hosted a webinar on November 22 to discuss the continuing tax transformation in the Middle East and North Africa region. By Hari Ganesh Kumar & Saad Demehati & Syed Jafri & Thomas Vanhee & Thomson Reuters November 02 2021
This content is from: Direct Tax G20 endorses a global minimum tax, but falls short on climate change Leaders at the G20 Summit in Rome formally backed a 15% global minimum tax, arguably the only concrete outcome from the summit alongside weak discussions on climate change and debt relief. By Danish Mehboob November 01 2021
This content is from: Brazil Brazilian tax group pushes for racial inclusion in the tax industry English language requirements and elite university credentials are keeping black people out of jobs in the tax profession that they are qualified for in Brazil, according to Black Tax Matters (BTM). By Anugraha Sundaravelu November 01 2021