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
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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 ECB warns the tax could leave banks with weaker capital levels, while the UAE publishes guidance on its new corporate tax regime.
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Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.
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The result follows what EY said was one of the most successful years in the firm’s history.
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The plan is aimed at simplifying tax rules and lowering tax compliance costs for cross-border businesses in the EU.
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Many UK businesses are in the dark about upcoming tax policy changes and could face trading challenges, according to new research.
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Some of the largest partnerships in the US can expect to be investigated within weeks, the agency said in a wide-ranging statement.
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Another G20 summit, another anodyne few words in the post-meeting statement about support for international tax reform, says Ralph Cunningham.
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Tax isn’t just done in the tax department anymore, the Deloitte survey stressed.
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African governments issue the Nairobi Declaration ahead of COP28, while US businesses brace themselves for a higher minimum tax rate.
