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
-
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
-
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
-
To avoid ambiguities, interpretation difficulties and possible conflicts, the directive should stay as close as possible to OECD guidelines, the tax group has recommended
-
Michael Puls will start at the ‘big four’ firm on January 2 2024, servicing clients both domestically and internationally
-
The move is the first major change in Brazil’s VAT system since the end of military dictatorship, local tax specialists told ITR
-
While on trial for tax fraud Ulf Johannemann said he had 'switched off' his common sense and that he takes full responsibility' for his mistakes
-
Hogan Lovells’ location, size and the opportunity to continue working with Stroock colleagues were key factors, David Olstein and Steven Schneider told ITR
-
The cuts are reportedly related to its failed Project Everest, and Airbnb is ordered to pay €576m by Italy’s tax authority
-
Awards
Introducing Legal Media Awards and Accreditation for Excellence in Diversity, Equity, and Inclusion
-
EU member states are exclusively competent to define their national tax rules, the Court of Justice of the EU has ruled in a case concerning Amazon
-
Amount B promises to streamline a fundamental TP issue but unresolved issues remain, accountancy institutes have argued
