The promise of nine years’ tax certainty and a ‘rational and pragmatic’ government process makes APAs a no-brainer, Indian tax advisers tell ITR
Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
ITR’s research shows that in-house tax counsel in Asia also feel underserved by their advisers’ international networks
World Tax global head of research Jon Moore tells ITR how his team spots standout submissions, and gives early statistical insights into this year’s entries
Sponsored
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Sponsored by Alma LEDFrancesco Di Bari of Alma LED explains how an Italian Supreme Court ruling marks a pivotal shift in the tax treatment of interest on indirect lending, restoring key exemptions for qualified foreign institutional investors -
Sponsored by KPMG SwedenNiklas Elofsson and Vsevolod Konyshev of KPMG Sweden draw on their experience to explore how successful tax functions implement structured transformation strategies to manage complexity and deliver long-term value
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Sponsored by Skeppsbron SkattMikael Jacobsen and Henri Ahtiainen of Skeppsbron Skatt explore how several recent Swedish cases have shed light on the complex distinction between legal and economic ownership of intellectual property in transfer pricing matters
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Taxpayers with Brazilian operations should revisit their withholding positions in light of updated US guidance, writes Rafael Benevides, senior tax counsel at Meta
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The MEGlobal Canada decision highlights taxpayers’ frustrations over split jurisdiction for TP assessments as well as a need for legislative reform, one expert tells ITR
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New US trade and tax policies risk placing European businesses at a significant structural disadvantage, the group said
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The new tariffs could force companies to reroute logistics, renegotiate crucial deals or even uproot their production facilities, one tax expert tells ITR
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While nearly all large firms said they were already using GenAI, only 63% of small firms reported the same
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The OECD’s minimum tax rules will require enhanced due diligence from buyers, says Osborne Clarke partner Esther Villa
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The EU is preparing countermeasures to protect its interests, Ursula von der Leyen said; in other news, the NRA is suing the state of Colorado over a 6.5% tax on the sale of firearms
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The ruling is ‘well-structured’ in its references to the OECD TP guidelines, one expert says, while another argues it overlooks key technical issues
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India also brokered its first-ever multilateral APA last year, the Central Board of Taxes announced
