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
-
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
-
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
-
Awards
12th annual awards announces winners
-
The number of cases was up by nearly 20% on the previous year, with one lawyer saying HMRC is not afraid to investigate multinationals.
-
Mærsk Oil and Gas has lost its battle with the Danish Tax Agency over its transfer pricing arrangements with subsidiaries in Algeria and Qatar.
-
The EU unveils transition arrangements for its Carbon Border Adjustment Mechanism, China cuts stamp duty in two, Russia spells out withholding tax requirements, and more.
-
Certainty and preventing double taxation are priorities for EY when it comes to the OECD’s pillar one proposal.
-
The Moore case could upend US tax policy if the Supreme Court deems the repatriation tax on unrealised income to be unconstitutional.
-
A drive for speed and efficiency defines the European Commission’s proposal for streamlining how EU member states deal with withholding tax reclaims. Ralph Cunningham reports.
-
The UK should cut duties to help phase out diesel, business figures and environmental campaigners have warned.
-
Partners at PwC Australia may lose up to 30% of their income following the sale of the government consultancy, while Brazilian politicians are divided over green tax breaks.
