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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ITR looks at the most important trends in tax controversy and how taxpayers can best adapt their strategies for potentially costly disputes.
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Another ‘big four’ firm has been dragged into claims of impropriety as a Senate inquiry into consulting services continues.
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The German government is making €6 billion available for companies, while India is imposing a new tax on online gaming in a bid to tackle addiction.
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Canada’s finance minister said that the nation cannot follow the Inclusive Framework’s decision to suspend the introduction of new digital service tax regimes for another year.
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The OECD must pay attention to US politics because the next election could determine whether the country will make or break international tax reform.
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Governments have agreed to hold off on DSTs until 2025 while work on the technical details of pillar one continues.
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Erik Stessens looks at the implications of EU VAT cases for central procurement functions at multinational companies.
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The firm is now also accused of sharing information on the Australian government’s talks with the OECD on country-by-country reporting legislation.
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The rapid expansion of crypto-assets has left global tax systems struggling to keep up, an IMF research paper has said.
