The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'
Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi
Eugena Cerny shares hard-earned lessons from tax automation projects and explains how to navigate internal roadblocks and miscommunications
The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence
Sponsored
-
Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the recent IRS victory in the Coca-Cola case and explore its implications for other businesses.
-
Sponsored by GNV ConsultingAhdianto and Julius Wahyu of GNV Consulting discuss income tax, VAT and general tax provisions in relation to supporting ‘ease of doing business’.
-
Sponsored by HLB ThailandPaul Ashburn and Duangnetr Sarachai of HLB Thailand discuss the amendments to the Thai Revenue Code that introduces VAT on foreign e-services, effective from September 1 2021.
-
Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes
-
The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
-
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority
-
Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool
-
Hany Elnaggar examines how AI is reshaping tax administration across the Gulf Cooperation Council, transforming the taxpayer experience from periodic reporting to continuous compliance
-
The APA resolution signals opportunities for multinationals and will pacify investor concerns, local experts told ITR
-
Businesses that adopt a proactive strategy and work closely with their advisers will be in the greatest position to transform HMRC’s relief scheme into real support for growth
-
The ATO and other authorities have been clamping down on companies that have failed to pay their tax
-
The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact