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Australia’s Department of Finance will also commission an independent review of KPMG’s governance, culture, ethics and integrity frameworks, it has revealed
Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard
Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals
Åsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling
Anna Valdemarsson and Eljesa Loshaj of KPMG Sweden consider the impact of a proposed update to the remuneration threshold for expert tax relief and a clarification of the employer concept in relation to expert tax
Maria Andersson Berg of KPMG Sweden explains the main proposed amendments and says joint calculation of the deduction base and net interest income will create a more favourable system for most groups