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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Awards
ITR invites tax firms, in-house teams, and tax professionals to make nominations for the 2024 ITR Tax Awards in the Americas, EMEA, and Asia-Pacific
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With a total of 32 new appointments, Hogan Lovells has capitalised on Stroock’s demise
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Bech-Bruun was found to have helped a banking client receive over DKK 1 billion in tax refunds based on ‘fictitious transactions’
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But Hywel Ball said his view doesn’t mean EY will be doing a second such project
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More people working on transfer pricing disputes and treating cases seriously may contribute to the country’s speedy process, Sandra Knaepen suggests to ITR
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The ‘big four’ accountancy firm selects Americas financial services head Janet Truncale, while rival KPMG slashes bonuses for its UK deals team
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The CJEU advocate general’s opinion represents a shift in Apple’s EU state aid litigation but experts argue the saga isn’t over
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The Netherlands took the shortest amount of time to close transfer pricing cases, beating Switzerland and Denmark to the award
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The tribunal rejected the revenue department's appeal in a transfer pricing case related to the 2004-05 assessment year
