This content is from: Global Taxpayers scrutinise substance following wider anti-abuse rules Taxpayers are making sure they have the “right substance” after the EU anti-hybrid mismatch rules took effect on January 1 2020 to target complex structures. By Danish Mehboob January 31 2020
This content is from: Global Countries say GloBE policy design needs more work Some countries are pushing for improvements in the policy design of the global anti-base erosion (GloBE) proposal under pillar two and do not agree with the minimum tax measures, the OECD said in a statement today. By Mattias Cruz Cano January 31 2020
This content is from: Global Taxpayers expect slower growth under the OECD’s pillar two Taxpayers expect business expansion to slow from a mismatch between pillar two and controlled foreign corporation (CFC) rules as the OECD continues its rewrite of tax rules into January. By Danish Mehboob January 27 2020
This content is from: Global OECD’s digital tax plan will be a ‘menu’ of options for nations A new international standard on how to tax the digital economy will leave taxpayers and their advisors battling more asymmetrical tax laws around the world, according to lawyers speaking at a conference. By Anjana Haines January 22 2020
This content is from: Global Countries competing over taxing rights raises TP scrutiny Tax authorities competing against each other over taxing rights means taxpayers are dealing with more scrutiny over their transfer pricing (TP) arrangements because no one wants to accept defeat. By Josh White January 22 2020
This content is from: Global Forced SAP upgrade is big on tax transformation agenda Migrating to S/4 HANA is necessary to avoid higher costs as SAP phases out its support for older enterprise resource planning software (ERPs). Tax professionals call it a “golden opportunity” to adjust reporting proce... By Danish Mehboob January 17 2020
This content is from: Sponsored Brazil's STF deems that it is a crime not to pay the ICMS reported by taxpayers Ricardo Marletti Debatin da Silveira of Machado Associados explores the Supreme Court’s analysis of an appeal in habeas corpus (RHC n. 163.334 / STF), which could lead to wider tax enforcement measures in Brazil. By Machado & Ricardo Marletti Debatin da Silveira January 16 2020
This content is from: Global Survey: Diversity and inclusion in the tax sector Take our quick survey to share your views on whether the tax sector is diverse and if businesses are making good progress on eliminating negative discrimination. By Anjana Haines January 15 2020
This content is from: Global Indirect tax developments to dominate the 2020 business landscape The world of tax is never a quiet one, and this is especially true for 2020, where a range of indirect tax issues will keep indirect tax professionals busy. By Patrick Wiseman January 13 2020
This content is from: Sponsored The rise of goodwill litigation in Brazil Paulo Camargo Tedesco and Luiz Antonio Monteiro Junior of Mattos Filho Advogados explore the macrocosm of increasing litigiousness in the Brazilian tax world. By Luiz Antonio Monteiro Junior & Mattos Filho & Paulo Camargo Tedesco January 13 2020
This content is from: Direct Tax Americas tax landscape can rewrite trade in 2020 Taxpayers across the Americas tell ITR that they are most concerned about trade issues over the coming year because of political shifts, digital service taxes (DSTs), and tax reforms forcing them to review their group... By Danish Mehboob January 13 2020
This content is from: Sponsored More potential changes expected for corporate income tax in Brazil Andrea Bazzo Lauletta of Mattos Filho Advogados outlines and questions if Brazilian businesses are ready and willing for a further change in the calculation of corporate income tax. By Andrea Bazzo Lauletta & Mattos Filho January 09 2020
This content is from: Global 2020 sees a rise in digital services taxes Digital services taxes (DSTs) in Italy, Austria and Malaysia have entered into force in 2020, forcing taxpayers to navigate the array of unilateral measures that have been introduced while the OECD attempts to find a... By Mattias Cruz Cano January 06 2020
This content is from: Global Challenges of the MLI: Taxpayers caught in the chaos Are countries implementing the Multilateral Instrument for the sake of it, or will it bring about real change? Karnik Gulati questions the real consequences of the MLI and suggests how companies should prepare. By Karnik Gulati January 06 2020
