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
-
PwC struck a deal with the ATO just days before the office attempted to prevent the tax industry watchdog from making damning documents public.
-
The Latin American platform will focus on international tax reform to rival the OECD’s two-pillar solution to taxing the digital economy.
-
The deal comes after the tax leaks scandal was making headlines, while Hunter Biden unexpectedly pleads not guilty to tax charges.
-
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2023 Americas Tax Awards – winners to be announced on September 14
-
Conservative US politicians are building a narrative against the OECD’s two-pillar plan for international tax reform, but they have no serious alternative vision.
-
The update aligns the maintenance of master and local files with broader OECD requirements, ending what has been an inconsistent approach.
-
US lawmakers criticised the OECD plans for a minimum corporate tax rate and new taxing rights under the two-pillar solution, with one saying they make ‘no sense’.
-
The scheme, which would come into effect on April 1 2024, would prevent sub-contractors from claiming R&D tax relief as well as the contracting companies.
-
HMRC also substantially revises its fraud estimate for 2021/22, while Colombia prepares to host a Latin American tax summit that could be pivotal in the UN’s powerplay.
