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ITR Magazine

Global Tax 50 highlights the most influential individuals, organisations and geopolitical events in the tax world. Acting Managing Editor Josh White introduces the 2021-22 edition of the landmark feature.
There have been some significant new hires across a range of tax firms around the world.
Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
Tax directors find identifying ‘at-risk’ transactions is a bigger burden than reporting them. Many companies have cross-border transactions linked to the EU that fall inside the scope of DAC6’s broad hallmarks.
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  • Sponsored by Nera
    In a previous article in this series, we described the necessity of rethinking transactional net margin method (TNMM) studies and enhancing them with economic analysis. NERA Economic Consulting Managing Director Yves Hervé and Associate Director Philip de Homont describe how economic adjustments can be used to improve the quality of benchmarking analyses.
  • Sponsored by Eurofast Serbia
    Serbia's Parliament adopted the Law on Amendments to the VAT Law on April 19 2018. The Law was published in the Official Gazette No. 30/2018 and came into force on July 1 2018, with the exception of certain provisions which will be applicable from January 1 2019.
  • Sponsored by PwC
    On September 12 2018, European Commission President Jean-Claude Juncker delivered his 2018 State of the European Union (EU) address at the European Parliament. Accompanying his speech were a number of more detailed policy documents, the most important of which was the Letter of Intent from Juncker and First VP Frans Timmermans to the presidents of the European Parliament and the Austrian EU Council presidency.