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 ‘big four’ accountancy firm received the unprecedented penalty after a string of ‘basic and fundamental’ mistakes
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The company doesn’t agree with historical adjustments amid a dispute that mainly concerns transfer pricing.
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Low- and middle-income countries are expected to gain the most as a share of corporate income tax revenues, the OECD has claimed.
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The OECD says the convention moves the international community a ‘step closer’ towards finalising the two-pillar solution, despite some disagreement.
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Conversations with tax officials could run more efficiently if they had more expertise, a senior TP figure suggested at an ITR conference in London.
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The scandal was symptomatic of a structural problem within the accounting sector, it has been claimed.
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The UK’s effective corporate tax rate is reportedly at its highest in decades, while PwC executives are expected to face a Senate inquiry.
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The STTR convention goes a long way to finalising work under pillar two, according to the OECD.
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A senior tax figure took aim at the OECD’s recent record on creating simplicity through its policy proposals, at an ITR conference in London.
