India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
Brazil is trying to follow in the US’s footsteps and secure its own 'qualified side-by-side status', ITR understands
The surge in probes comes as the UK tax authority seeks to close a VAT gap of £11.4bn from last year, Pinsent Masons’ research has suggested
ITR’s survey data reveals widespread client disappointment with firms’ use of technology but our upcoming AI in Tax event offers advisers a chance to flip the script
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Sponsored by Tax PartnerStephanie Eichenberger and Victoria Riep of Tax Partner provide a guide to Switzerland’s securities transfer tax for domestic and foreign investors, explaining when it is triggered and how to mitigate unexpected tax consequences -
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
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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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The Brazilian government has revealed its long-awaited plan to combine two federal consumption taxes – PIS and COFINS – into a single VAT, reinvigorating discussions over the country’s tax reform.
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Multinational enterprises (MNEs) that are struggling to decipher Kenya’s vague digital services tax (DST) legislation may decide to exit the country instead of risking non-compliance.
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Produced in collaboration with tax experts from across the globe, ITR is delighted to launch the 2020 edition of our Mergers and Acquisitions guide.
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Sanjeev Sharma, principal director of income tax (investigation) at the India Income Tax Department, discusses recent court decisions in India concerning the scope of ‘preparatory’ and ‘auxiliary’ activities.
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Tax researchers and academics expect a long-term domino effect on treaty renegotiations across Africa after Senegal and Zambia terminated their double tax agreements with Mauritius and countries want to maximise their taxing rights.
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The European Union has released a three-pillar approach for fair and simple taxation that includes a 25-point action plan, a seventh iteration of the Directive on Administrative Cooperation (DAC7), and a good tax governance initiative.
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The European Women in Business Law (WIBL) Awards recognise the firms advancing diversity in the profession and the lawyers providing exemplary services and driving success for their practices.
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The Apple case is just one of many disputes between the European Commission and multinational companies that revolve around fundamental questions about transfer pricing (TP), in particular the arm’s-length principle (ALP).
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The European Commission has defended its controversial 2016 Apple state aid decision after losing the case at the European General Court (EGC), but some lawyers are not anticipating an appeal.
