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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A KPMG partner also received a penalty of nearly £50,000, while, in other news, a survey has shown 47% of female accountants feel they have been denied equal opportunities
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OECD tax director Manal Corwin gave the keynote address at the ITR Women in Tax Forum in New York, where she addressed pillar two, inclusivity and the effects of tax on gender equality
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Rob Clary observed that clients ‘have an expectation you can operate globally’ and that Baker McKenzie is well positioned to meet the demand
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Not raising the threshold even higher has been branded a missed opportunity, while the extension of ‘full expensing’ tax breaks for businesses has been welcomed
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Polish company wins European ruling over employee’s VAT fraud, Malaysia increases service tax, mandatory electronic invoicing comes to Belgium and more
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Kristin Stubbins told an Australian parliamentary inquiry that she expected a more comprehensive release of the report
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The patent box tax break has become increasingly attractive with corporation tax now at 25%, IP firm Mathys & Squire has claimed
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Experts from TP tech provider Aibidia also warned ITR that companies ignoring pillar two is a ‘huge issue’ and a ‘red flag’
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Hanno Berger was originally handed an eight-year sentence over an estimated $11 billion tax fraud; while in other news, France calls for minimum tax on the super-rich
