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 Australia reportedly provided Google employees with information from tax leaks, while the Indian government fears the EU Carbon Border Adjustment Mechanism will hit exports.
-
Brazil’s tax office has opened a public consultation on the document that will determine the country’s new transfer pricing legislation.
-
Transfer pricing is at the centre of negotiations on the two-pillar solution.
-
Developments included the IMO discussing a tax on shipping, tax revenue highs in India, a diesel tax comeback in Brazil, and more.
-
Australia’s fourth largest pension fund halted its dealings with the ‘big four’ firm, as PwC reels from the tax leak scandal.
-
Crypto-asset tax experts have disputed HMRC’s proposed framework for taxing DeFi transactions, claiming it is unrealistic and oversimplified.
-
A total of 12 PwC Australia partners have now been forced to exit as the firm reveals eight more names who were involved in the scandal.
-
The much-delayed deal comes alongside the adoption of new austerity measures, including a tax on large corporations.
-
The case against the Trump family continues, however, while the UK Treasury projects a drop in revenue from the windfall tax.
