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 Spanish VAT ServicesFernando Matesanz of Spanish VAT Services analyses a new royal decree, its implementation timetable, and the first points of tension with the EU’s VAT Directive -
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
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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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In a joint statement, the islands announced a plan to conform with the OECD’s pillar two framework by implementing a global minimum tax rate.
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PwC Global flies executives out to help manage the Australian tax leaks scandal, while the UAE issues new corporate tax rules to clarify the scope of investment earnings.
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Technology solutions to TP challenges are advancing quickly in a complex world where compliance is king.
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PwC Australia is facing investigations over leaked information on tax policy, but this scandal could reach far beyond one country.
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A draft order claims the streaming company has a permanent establishment in India, though one lawyer says the government may be on a ‘fishing expedition’.
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The Financial Times has revealed that judges in England and Wales hold investments in controversial tax avoidance schemes, raising concerns about judicial conflicts of interest.
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Tom Seymour has announced his planned retirement a week after he resigned amid a scandal over leaked tax documents with an independent review now in motion.
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Developing countries may lose out on pillar two tax revenues if they are not supported with digital tax transformation, the OECD tells the G7 and central bank governors.
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PwC Australia has seen three prominent resignations over claims the firm used leaked information to win new business, while US pharmaceutical companies face more difficult tax questions.
