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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India GST breaks revenue records, the EU plans to adopt CBAM, Japanese business leaders call for a consumption tax increase, and more.
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Although India has tweaked some tax rates for individuals and companies, it is still trying to address other issues such as capital gains, sources say.
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Grace Perez-Navarro wrote to Brazil’s finance minister, Fernando Haddad, to voice her concerns over judicial imbalances and lengthy appeals in tax cases.
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The EU’s CBAM is designed to deter companies from offshoring carbon-intensive production, while EY seeks to reassure Asia-Pacific and Oceania partners.
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The Supreme Court recently ruled that comparability issues in transfer pricing can give rise to a ‘substantial question of law’.
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Multinationals will be boosted by the new transfer pricing requirements, which come into effect on June 1, says one expert in the region.
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IP and tax are rarely uttered in the same sentence – but that needs to change, writes Ed Conlon in an opinion piece for part three of this special report.
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Companies may have to establish new internal structures to manage the implications of BEPS for intellectual property, writes Josh white in part two of this special report.
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Multinational companies will need to reduce the barriers preventing IP and tax teams from working together on BEPS, writes Josh White in part one of this special report.
