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 KPMG ChinaXiaoyue Wang and Choon Beng Teoh of KPMG China explain how recent developments affirm the programmes’ effectiveness in providing certainty to transfer pricing arrangements in China.
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Sponsored by EY RomaniaGeorgiana Iancu of EY Romania explores the concept of fixed establishments within the Romanian tax framework and looks at how it operates alongside VAT legislation and tax audits.
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Sponsored by Deloitte LuxembourgXavier Sotillos Jaime and Mariana Cohen Margiotta of Deloitte provide an overview of the Grand Duchy’s direct tax framework.
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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