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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Italy’s finance ministry backtracked on the tax, which was announced on Monday, by introducing an asset cap in an attempt to sure up markets.
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The Canadian government is set to introduce a digital services tax in January 2024 because it can’t wait any longer for progress on the OECD’s efforts to secure pillar one.
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The surprise tax hits banks that have seen net interest margins increase due to ECB rate rises.
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In an exclusive interview with ITR, Deborah O’Neill says the PwC Australia tax leaks scandal has revealed an industry rife with malpractice and that she’s not going to stand for it.
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The Labor government has committed to tougher regulation of tax advice and more powers for watchdogs over the Australian tax system.
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Democratic senators urge President Joe Biden to combat tax evasion in crypto-asset markets, while PwC Australia’s breakaway firm Scyne Advisory appoints an interim CEO.
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Alternative dispute resolution processes are still under-used by businesses, but the IRS is hoping to change this and make its programme more effective.
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Speaking exclusively to ITR, Senator Deborah O’Neill said it’s unlikely that multinationals that restructured their TP were unaware that the advice they received was confidential.
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Developments included Uber’s court victory in the UK, the EU’s likely decision to delay ViDA, turnover tax cuts in France, and more.
