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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From bedding in international TP standards to catching up with the latest cryptocurrency tax issues, ITR’s 2023 Latin America guide reports on a region that is still finding its footing.
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Awards
13th annual awards announces winners
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The OECD’s plan to reform transfer pricing rules and international taxing rights still has to reckon with US uncertainty.
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The deadline for reporting UK tax liabilities that were hidden behind secretive offshore entities is nearing, following HMRC’s letter of appeal.
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Russell Gammon, chief solutions officer at Tax Systems, makes the positive case for AI in tax.
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The England and Wales Court of Appeal has sided with Royal Bank of Canada in a dispute against HM Revenue and Customs over a historical oil loan.
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Allegro Funds is expected to buy PwC’s government consulting practice for just A$1.
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A temporary levy on energy revenues above a government-set baseline could raise up to €450 million, according to the government.
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Australian lawmakers ran out of time to finalise the proposal to implement public country-by-country reporting, while the OECD is accused of lobbying against the proposal.
