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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Difficulties faced by the ‘big four’ have caused Alvarez & Marsal to see now as the right time to expand, Vishal Sharma claims
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Tax firms willing to embrace technological turbulence will benefit from a deeper talent pool, argues Russell Gammon, chief solutions officer at Tax Systems
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A majority-female shortlist of PwC veterans has been drawn up following Tim Ryan’s surprise exit
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The OECD’s pillar two reforms mean a significant compliance burden for multinational companies, a senior tax partner tells ITR
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Hywell Ball’s term has been renewed despite him being older than the firm’s mandatory retirement age, while the OECD claims its global minimum tax could raise $192bn
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The international firm’s new addition will also provide corporate, indirect tax compliance and dispute resolution services
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Dispute resolution, TP compliance costs and the proposal’s consistency with OECD principles have all come under the microscope
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The first CBAM reporting deadline approaches, indirect taxes fall across OECD in 2023, European prosecutors pursue €2.2bn VAT investigation, and more
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The agency has drawn criticism over an alleged ‘shoot first, ask questions later’ approach
