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’s latest quarterly PDF is going live today, leading on the PwC Australia tax leaks scandal and its fallout for tax advisers.
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New South Wales bans PwC Australia from new government contracts on tax work, while Switzerland prepares for a referendum on a minimum corporate tax rate.
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Provisional measures on reports from companies dealing in carbon-intensive production will commence on October 1, ahead of the broader carbon tax rollout.
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The measure mandating large multinationals to declare tax-relevant data in countries of business will come into force on June 22.
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A marginal tax rate of 75% on profits from oil and gas projects in the North Sea will be suspended once market prices fall below a set floor.
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Asset management firm Brookfield will not be adopting public country-by-country reporting following the shareholder vote.
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Five Australian pension funds representing more than A$750 billion in savings have frozen contracts with PwC Australia, in reaction to the tax leaks scandal.
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Sir Paul Collier told ITR he had since exited the scheme and paid all liabilities to HMRC.
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Awards
12th annual awards announces winners
