The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut
Sponsored
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Sponsored by MDDPPoland: Clarified beneficial ownership rules and introduction of overseas investment fund exemptionsJustyna Bauta-Szostak and Gniewomir Parzyjagła of MDDP say the new guidance on withholding tax is a step forward for businesses operating across borders and overseas funds investing in Poland -
Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosRaquel Maurício of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines recent Portuguese VAT changes aimed at urban rehabilitation and why legal uncertainties risk undermining the housing goals they aim to support
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Sponsored by KPMG SwedenMarie Hedin and Jennifer van der Gronden of KPMG Sweden analyse a ruling that challenges the Swedish Tax Agency’s approach to revaluing intragroup services where no comparable market exists
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The amount is reported to be up 57% from the £5.6bn that the UK tax agency believes was underpaid in the previous year
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The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
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Wim Wuyts, who had been head of the specialist tax network since 2017, is moving on to a new role with WTS’s Belgian member firm
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
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The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities
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Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool
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Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
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Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Asia-Pacific Tax Awards
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The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations
