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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The move comes after the ‘big four’ accountancy firm warned UK staff of hundreds of job cuts
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Tax specialist Shantini Ramachandra is A&M’s sixth senior hire from the ‘big four’ in a month
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The Dutch Ministry of Finance no longer considers the UAE a low-tax jurisdiction, while 2024 marks the start of new roles for tax partners
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Transfer pricing, alleged tax fraud and disputes over back taxes all feature in this year’s ITR list of tax cases to watch
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The US Internal Revenue Service could consider a company’s membership in a corporate group when deciding on an interest rate for an intragroup loan extended to the firm
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Jurisdictions that have ratified the global minimum tax are now in the process of making it a reality
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Awards
The Americas awards research cycle has now begun - do not miss out on this opportunity to be recognsied in 2024
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Ben Scull, tax technology director at Sculls Advisory, explains how utilising the right technology can help tax professionals stay ahead of the regulatory curve
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The negative public opinion comes amid PwC’s tax leaks scandal, while the UK opens a consultation on global minimum tax draft guidance
