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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The OECD’s guidance on financial transactions and transfer pricing (FTTP) may offer tax authorities extra tools in their pursuit of offshore financing structures in high stakes audits.
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Many companies are still grappling with uncertainty over transfer pricing (TP) rules because of the disparity in how EU rules are applied in member states, specifically on how to apply the arm’s-length principle (ALP) and interpret the state aid cases.
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China has started a pilot programme allowing a list of taxpayers operating in the country to issues B2B e-invoices on a voluntary basis, pushing the region closer to real-time reporting.
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Businesses need to adapt quickly in response to the transformational reforms introduced by Indian Customs because of COVID-19. Mohan Nusetti, vice president and head of indirect tax at Lupin, explains the changes.
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A lack of clear definitions in favourable indirect tax judgments continue to make it difficult for Brazilian taxpayers to gain the level of tax certainty they seek.
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M&A deals are vulnerable to tax risks that have emerged because of COVID-19, including those caused by employees working from home. Yet government aid may offer benefits to savvy buyers.
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A political agreement on the OECD’s digital tax proposals will not happen before mid-2021, but stakeholders warn that the latest proposals are too complicated and create a significantly higher compliance burden.
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The OECD expects to reach an agreement on its two-pillar digital tax blueprints by mid-2021, but many stakeholders still say the approach is too complicated, while alternative tax proposals risk trade wars and multiple taxation for large businesses ahead of a global consensus-based approach.
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France has said the European Union (EU) should introduce a digital services tax (DST) in case OECD discussions fail, while also confirming that the country will being levying its DST from mid-December.
