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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Groups representing some of the US’s largest companies are putting pressure on lawmakers to alter Biden’s corporate alternative minimum tax.
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The European Commission is set to face WTO complaints from India and other countries over the Carbon Border Adjustment Mechanism, while a federal judge dismisses two tax charges against Hunter Biden.
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Private equity fund TPG Capital could revive ‘Project Everest’ with its bid to buy a stake in EY’s consulting division.
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Russia will further its own economic isolation by suspending tax treaties with former allies, but this is part of Putin’s long-term mission.
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Partners who have left or are in the middle of leaving for rival firms are reportedly being limited in the clients they can work with and having their pay withheld.
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UN Secretary-General António Guterres has called for a much bigger role for the organisation in global tax policy, but the world is still divided on the plans.
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UN Secretary-General António Guterres calls for a bigger role in tax policy, while tax haven Bermuda plans to introduce its first-ever corporate tax.
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The Commission has been forced to chase up member states over the reporting framework, which one critic said was the ‘bare minimum’ required.
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Impacted countries include many EU member states, as well as Australia, Japan, South Korea, the US and some low-tax jurisdictions.
