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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ITR looks at the disconnect between many tax and IP professionals and how this holds companies back from meeting the challenge of BEPS.
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ChatGPT can be used by tax advisers but it won’t replace them just yet, evidence suggests.
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The European Parliament may have only just approved the carbon border adjustment mechanism, but the next step could see EU member states argue for watering down this historic reform.
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Fox News can claim a tax break on its historic settlement with Dominion Voting Systems, while the European Parliament has backed what would be the world’s first carbon border tax.
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Experts are split on the potential for break-ups among the ‘big four’, following the collapse of EY’s ‘Project Everest’.
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ITR has partnered with leading Swiss tax specialists to consider the most pressing taxation issues facing the country.
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EY staff have lost confidence after the collapse of the ‘big four’ firm’s attempted breakup, recruitment experts say.
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Public CbCR will soon be the norm in a world where tax planning is facing greater scrutiny from governments.
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EY feels the brunt of spending $600 million on the now-ditched ‘Project Everest’, while US lawmakers question the Japan deal on EV tax credits.
