Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
The new office on the fourth floor of 4 More London will span 14,230 square feet, with the potential to expand to the first and second floors
MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches
Sponsored
-
Sponsored by Garrigues SpainNicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s modification on the controlled foreign company regime, and how a Directorate General of Taxes ruling has enhanced clarity -
Sponsored by DLA Piper AustraliaJock McCormack of DLA Piper Australia highlights a raft of legislative changes as a federal election looms on the horizon amid a rapidly evolving international tax landscape
-
Sponsored by DeloitteDeloitte Global leaders Chad Hungerford and Chris Oates reveal the key practical challenges of pillar two implementation while finding cause for optimism and even excitement in an exclusive podcast with ITR
-
As recent surveys suggest a disconnect between AI adoption and employee engagement, the big four risk digging themselves into a strategic hole
-
Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team
-
Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
-
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
-
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
-
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
-
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
-
Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series
-
But partners at the firm admit that jumping ship to the US would not be as easy as some believe
