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 survey of more than 25,000 in-house counsel reveals that diversity initiatives are a high priority when choosing external counsel
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A boost in pillar two advice contributed to a double-digit uptick in turnover
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Complexity, practical challenges and additional compliance costs could be on the horizon, the OECD has been warned
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The lack of prosecutions under the historic legislation has led to the claim that it’s dropping off the radar
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Dr Kimberly Clausing argued that it forces companies to be transparent and may lead to 'useful changes'
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Ulf Johannemann could serve over half the maximum sentence for his alleged role in tax fraud, while the scandal-hit UK Post Office could face a £100m tax bill
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Compliance alerts have been sent to more than 180 subsidiaries of large foreign corporations, emphasising their US tax obligations
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HM Revenue and Customs has received warnings from consultation respondents including the ‘big four’
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Awards
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