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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Businesses have until April 28 to comment on plans to introduce mandatory public CbCR, with sources hailing the reforms as game changing.
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The ‘big four’ firm had wanted to separate tax services between two new audit and consulting businesses, but its global leadership still thinks a split might be necessary.
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The Women in Business Law Awards is excited to present the shortlist for the 2023 Americas Awards.
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The UK’s DST may become permanent, some experts fear, if the OECD talks on pillar one fail, while India slashes its windfall tax on domestic crude oil production to zero.
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A survey conducted by EY Global shows that most businesses are looking to improve their approach to tax risk management.
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Intellectual property professionals are discovering late in the game that the BEPS project affects IP management and not just tax strategy, writes Josh White ahead of an ITR special report.
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UK VAT celebrates its 50th anniversary, Saudi Arabia steps up e-invoicing requirements, the European Commission weighs in on NFTs, and more.
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African countries support the UN taking on a greater role in global tax policy, while European nations and the US warn against parallel work to the OECD’s two-pillar solution.
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The Irish government is to commit to a QDMTT on Wednesday, April 5, as part of its support for the OECD’s two-pillar solution.
