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.
Sponsored
Sponsored
-
Sponsored by Garrigues PortugalPortugal has historically favoured source-based taxation on passive income, which has been coupled with stringent documentation requirements to claim the application of tax treaties (the so-called RFI forms). The Portuguese tax authorities have recently published a new set of procedural forms, this time to apply the transitional regime under the interest and royalties directive (council directive 2003/49/EC). Those developments provide a good pretext to outline the current state of play concerning outbound interest and royalty payments.
Article list (load more 4 col) current tags
