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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Increased demand for advice on regulatory changes such as BEPS 2.0 is partly responsible for the higher revenue
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How BEPS 2.0 will operate in practice isn’t settled as far as the US government and multinational companies are concerned, a senior industry figure tells ITR
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The ‘big four’ accountancy firm says the strategic shift is unrelated to staff losses, while rival PwC announces robust financials despite its tax leak scandal
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Panellists clashed on pillar one in particular, with a tax reformist saying the project is like ‘a pillar of ice that has been left in the sun too long’
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A new discussion has opened at the UN on how the arm’s-length principle works in the context of two important industries
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New guidance on TP regulation is welcome but flaws remain, according to local tax experts
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Pillar two could reinforce a race to the bottom of corporate taxes, a research laboratory receiving EU funding has warned
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The firm’s Tax Sustainability Index will benchmark companies on their ESG credentials and lead to societal change, WTS Global’s CEO Wim Wuyts tells ITR
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The UK government must get R&D tax relief reforms right the first time round, writes tax credit consultancy ForrestBrown’s head of policy Jenny Tragner
