Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
New reforms represent the most seismic shift in Canadian TP legislation since its enactment and a clear inflection point for MNEs, ITR has heard
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
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 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
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The ‘big four’ accountancy firm partners with AI systems to augment a range of professional services, while Malaysia introduces a new capital gains tax
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Mexico’s government, nearshoring and more complicated tax rules are important focuses as CMS boosts its tax team in Latin America
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Taxpayers have more time to analyse the impact of the new rules but disputes are likely, according to counsel
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Tim Ryan’s decision comes despite him being expected to be among the final candidates to become global chair
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The partnerships of law firms Allen & Overy and Shearman & Sterling have voted in favour of merging to create the newly named A&O Shearman
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Countries need to build ‘tax morale’ to reduce capital flight, reports John Crabb from the World Bank Group-IMF Annual Meetings in Marrakech
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The ex-Formula One Group chief executive avoids a prison term despite the plea, while Ireland and Portugal announce investments in sovereign wealth funds
