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
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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
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Sponsored by DeloitteLisa Zajko, indirect tax partner, Deloitte Canada
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Breaking new ground: Up and coming professionals from across the Americas shortlisted for the 2020 Rising Stars Awards
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Revenue authorities are asking multinational enterprises (MNEs) for more details during advance pricing agreement (APA) negotiations because of the BEPS project, which requires companies to have a more robust APA strategy.
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As the environmental impact of non-recyclable plastic waste becomes an area of tax policy focus, tax professionals foresee that this will become a new area for litigation.
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Companies turn to bolt-on system solutions to manage a rise in audits after a year of unexpected transfer pricing (TP) adjustments due to the COVID-19 pandemic.
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The Court of Justice of the European Union (CJEU) has ruled that Sonaecom can partially deduct the VAT incurred in an aborted deal, placing a limit on deductions based on how the capital was raised and used.
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Multinational enterprises (MNEs) should maintain documentation, track the location of their employees, and allow company directors to delegate responsibility to minimise permanent establishment (PE) and double taxation risks.
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Taxpayers continue to face mounting uncertainty over the coming break between the EU and the UK tax systems, while the Glencore case offers some reassurance to multinationals with similar arrangements.
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HM Revenue & Customs (HMRC) is expanding its Making Tax Digital (MTD) regime to include corporate tax disclosures, but some taxpayers expect “teething challenges” following a number of problems in earlier iterations of the regime for VAT reporting.
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The OECD may find the US to be more engaged once President-elect Joe Biden takes office. However, the interests behind US policy have not changed and tariffs will stay on the table.
