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
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Sponsored by ChiomentiRaul-Angelo Papotti, Paolo Giacometti and Andrea Alcara of Chiomenti explain how the innovative landscape designed by the directive and domestic policies have provided new effective tools to taxpayers affected by international double taxation issues. -
Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners discuss advance tax agreements including changes to the roll-back of advance pricing agreements as set out in the 2021 Italian budget law.
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Sponsored by LED TaxandGuido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1, in relation to inter-company debt financing.
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Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes
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The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
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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
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Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool
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Hany Elnaggar examines how AI is reshaping tax administration across the Gulf Cooperation Council, transforming the taxpayer experience from periodic reporting to continuous compliance
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The APA resolution signals opportunities for multinationals and will pacify investor concerns, local experts told ITR
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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
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The ATO and other authorities have been clamping down on companies that have failed to pay their tax
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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
