India also signed its first-ever bilateral APAs with France, Ireland, Indonesia and Sweden last year, the CBDT revealed
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
Sponsored
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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 action is part of a crackdown on inaccurate and fraudulent R&D tax claims, which cost the government £469 million last year.
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The UN aims to take a much bigger role in global tax policymaking and developing countries are likely to welcome that.
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The UK’s biggest publicly listed company will build a major factory in Ireland because it believes the British corporate tax rate is too high.
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The president makes the plea in his state of the union address, while France and Germany seek assurances over US tax credits for electric vehicle production.
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The EU and OECD may be breaking with the arm’s-length principle in favour of limited formulary apportionment, but businesses will still be able to achieve tax efficiency.
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The Brazilian government may be about to align the country’s unique system with OECD standards, but this is a long-awaited TP reform and success is uncertain.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.
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It’s one of the great ironies of recent history that a populist Republican may have helped make international tax policy more progressive.
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Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
