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 PwC ChileIgnacio Nuñez and Astrid Schudeck of PwC Chile analyse Chile’s proposed new rules on reduced withholding tax, including the necessary criteria for an entity to qualify as a foreign financial institution. -
Sponsored by Deloitte LuxembourgMichel Lambion and Christian Deglas of Deloitte Luxembourg analyse a CJEU decision which rules that the one month deadline for responding to a request for information when seeking a VAT refund is not mandatory.
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Sponsored by Hager & PartnersGian Luca Nieddu and Barbara Scampuddu of Hager Partners analyse a Supreme Court ruling which declared a company was resident in the Netherlands because its effective management took place in this jurisdiction.
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