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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Transfer pricing (TP) disputes may increase in Central and South America as tax authorities chase revenue and adopt new tax reporting standards in line with OECD guidelines.
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Businesses may struggle to prepare for the EU’s VAT e-commerce package as a lack of certainty and increased compliance requirements will come amid managing the fallout from Brexit and COVID-19.
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Commodity company Glencore has secured a partial victory in its longstanding dispute with the Australian Tax Office (ATO) concerning its transfer pricing arrangements.
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Audit activity returned in many jurisdictions in October, but yet more lockdown measures means a shift to desk-based audits and data-led analysis, including more queries about country-by-country reports.
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In the week that saw the US elections reach a nail-biting stalemate, the European Commission may be planning to go ahead with its digital tax plan regardless of whether the OECD reaches a final agreement.
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Countries with minimal experience in negotiating tax treaties face obstacles including a lack of solid policy, damaging provisions in existing treaties, and political interference.
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Joe Biden’s narrow lead in the US presidential race means the Tax Cuts and Jobs Act (TCJA) could be rewritten to raise corporate tax and “beef up” the minimum tax rate in coming months.
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The OECD’s digital tax plans were the highlight of ITR’s Digital Economy Summit as the digital marketplace expands amid the COVID-19 pandemic and taxpayers speculate on multiple taxation risks ahead of global agreement.
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Taxpayers at ITR’s virtual Women in Tax forums held in the Americas and Europe say career progression requires the support of good mentors, a corporate sponsorship programme, building a good network and, most of all, taking advantage of every opportunity that comes your way.
