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
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Sponsored by Tax PartnerMonika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk -
Sponsored by CuatrecasasJosé Maria Cabral Sacadura and Vicente Pirrone of Cuatrecasas analyse the Sofina line of CJEU case law and assess when Portuguese withholding tax rules entitle foreign loss‑making companies to reimbursement
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Sponsored by Svalner Atlas AdvisorsPatrik Sedlar and William Berntö of Svalner Atlas Advisors draw on case law to question whether the Swedish Tax Agency’s stance on recharacterising intra‑group intangible property licensing arrangements conflicts with the OECD Transfer Pricing Guidelines
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US and Turkey compromise again on DST, new rules in Belarus on e-services VAT, Malta forced to charge VAT on buying and selling of securities, and more
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Income routed to different types of trusts was 'highly likely' subject to lower tax rates, according to the ATO
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
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Jeremy Brown arrives at the firm after a near 16-year career with Deloitte
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PwC could elect a woman into the senior leadership position for the first time; in other news, KPMG Australia has extended its CEO’s term
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The Senate report into PwC’s scandal is titled ‘The cover up worsens the crime’
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Law firms that are conscious of their role in society are more likely to win work, according to a survey of over 23,000 in-house professionals
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The firm’s tax business generated a quarter of HLB’s overall revenues in 2023
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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort
