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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The European Commission’s proposal for a 0.5% corporate levy and higher ETS-based contributions will come into force from 2024.
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President Biden's son is expected to plead guilty to US tax crimes, while Ukraine returns to its pre-war tax system.
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HM Revenue and Customs states that transfer pricing and permanent establishment simplification remains a priority despite concerns from the House of Commons.
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The firm deliberately covered up breaches of confidentiality agreements with the Australian government, according to a Senate committee report.
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The US could lose over $120 billion in tax revenue by 2033 should the rest of the world adopt the OECD’s pillar two framework in 2025, according to a congressional committee.
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EU member states may have lost up to €150 billion in revenue over dividend tax fraud schemes.
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Conventional formula-based pricing methods will be updated in accordance with the arm’s-length principle.
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The country will adopt the OECD minimum corporate rate of 15% following a national plebiscite.
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PwC Australia is grappling with the fallout from revelations that its partners used confidential government information to secure new business and advise clients.
