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
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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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The OECD’s plan for a global minimum corporate tax rate may not prevent more aggressive reforms in different countries as governments eye greater tax gains.
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The OECD and IGF have opened a public consultation on a framework designed to improve TP regulation in the mining industries of developing countries.
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The French government will target the wealthy and multinationals and ensure that the biggest companies are audited every two years.
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Experts say HMRC’s proposed crypto-asset DeFi legislation is a good starting point but more work towards a complete crypto taxation framework is needed.
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Luxembourg did not grant illegal state aid to French utility company Engie, according to an adviser to the Court of Justice of the EU.
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The National Foreign Trade Council questions the compatibility of pillar two rules, while HM Revenue and Customs holds a consultation on crypto taxation.
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Tax justice campaigners have called on King Charles to address the issue of tax transparency, but this is a matter for Parliament and not royalty.
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Speaking to ITR, an administrative judge in São Paulo says a 'great debate' is needed before tax and transfer pricing can be reformed.
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The Women in Business Law Awards is excited to present the shortlist for the 2023 Europe, Middle East, & Africa awards.
