Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
Partners at both firms have voted in favour of the tie-up, which marks ‘the largest law firm merger in history’
The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity
Sponsored
-
Sponsored by CuatrecasasAndré Areias and Raquel Santos Ferreira of Cuatrecasas scrutinise Portugal’s use of increased municipal property tax on vacant properties and question whether extreme rate multipliers and weak procedural safeguards can withstand constitutional scrutiny -
Sponsored by MFA Legal & TechSamuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents
-
Sponsored by DeloitteLisa Zajko, indirect tax partner, Deloitte Canada
-
Direct tax teams are looking at how their indirect tax colleagues have digitalised their processes to apply the same lessons to corporate tax matters, but indirect tax managers warn that technological transitions are not easy.
-
The Court of Justice of the European Union (CJEU) provides an opportunity to finalise disputes. For tax directors, understanding the special characteristics of the court is essential.
-
The European Commission (EC) has introduced measures that enable member states to relieve hospitals, medical practitioners and individuals of VAT when acquiring COVID-19 vaccines and testing kits.
-
Achim Pross, head of the international cooperation and tax administration division at the OECD, says the Forum on Tax Administration’s (FTA) December 8 plenary session may help advance discussions on dispute prevention and resolution tied to the digital tax agenda.
-
Selecting the right tool to meet DAC6 reporting obligations is essential. Anna Szkudlarek, advisor at KENDRIS, offers a guide in choosing between in-house solutions, outsourcing entirely or using pay-as-you go reporting software.
-
In the week that Netflix decided to declare more profits in the UK, the tussle for tax revenues has led to more digital services taxes (DSTs), tariff threats, state aid developments, DAC7 and much more.
-
Kate Barton, EY global vice chair of tax, discusses the trends shaping the tax industry, and what this means for students and graduates starting their career today, having started as an EY intern herself.
-
Advocate General Juliane Kokott has advised the CJEU to set aside the General Court’s judgment that the Belgian excess profit tax regime does not constitute illegal state aid.
-
Multinational companies (MNEs) are moving more of the transfer pricing (TP) documentation work in-house, but each business has a different approach.
