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 YulchonSeveral South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements -
Sponsored by RSM IndonesiaIchwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia
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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
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The president says he will propose tax increases in the upcoming US budget, while the Court of Justice of the EU rules that some OnlyFans transactions are subject to UK VAT.
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The Supreme Court of Canada will decide a crucial issue of jurisdiction for taxpayers in a transfer pricing dispute between Dow Chemical and the Canada Revenue Agency.
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NewsCorp loses its VAT appeal at the UK Supreme Court, while the CJEU rules against Fenix International in a dispute over VAT on OnlyFans transactions.
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Brazil’s new treaty shows an effort to align tax law with OECD standards, say local lawyers Allan Fallet and Ariene Reis, who list some of the agreement’s key provisions.
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The UK government is facing more pressure to cancel its plan to raise corporate tax, but the demands from Conservative politicians are more about the political agenda than growth.
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In some cases because of pressure from jurisdictions and organisations outside the region, Asian countries have put taxpayers on notice that they intend to focus more resources on anti-avoidance. Ralph Cunningham reports.
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Dow Chemical Canada is taking a transfer pricing dispute to the highest court, while China is reportedly marginalising the ‘big four’ auditors.
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ITR has garnered the insight of tax experts from firms around the globe to understand the complexities of the transfer pricing landscape.
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The EU may have to take the lead on international taxing rights if the OECD’s pillar one falls short this year, but global divisions persist.
