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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Sanjeev Sharma, principal director of income tax (investigation) at the India Income Tax Department, considers how the ‘preparatory’ and ‘auxiliary’ test has become difficult to apply, despite amendments to the OECD and UN model tax treaties, as well as the MLI.
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Tax directors have told ITR that digital services taxes (DSTs) being implemented to plug revenue gaps following the coronavirus pandemic will cause more compliance problems if there is no harmonisation of the rules.
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The European General Court (EGC) has ruled against the European Commission in the Apple case, meaning the US company does not have to repay €13 billion ($14.8 billion) in state aid benefits it received in Ireland.
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Retrospective amendments that effectively stop Indian businesses from claiming transitional goods and services tax (GST) credits will hurt Indian companies and could trigger a wave of litigation.
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The OECD’s two-pillar proposal to address the tax challenges of the digitalised economy are technically different, but it is unlikely that one pillar would be adopted without the other, according to the OECD’s Pascal Saint-Amans.
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Businesses are finding it difficult to deal with transfer pricing (TP) data and how to apply an arm’s-length analysis in a global economy that looked completely different just six months ago.
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Advisors are surprised to see Germany choosing not to defer its DAC6 reporting deadlines. This means many EU-based multinational companies and their intermediaries will need to report historical arrangements sooner than expected.
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ITR's Mattias Cruz asks Desmond De Battista, director of global indirect taxes at Burberry, about building a future-proof compliance system, his approach to the UK's IR35 changes, and regional trends and key issues for indirect tax.
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Andreia Pereira of Morais Leitao analyses the findings of the judiciary in a recent real estate case which called for clearer interpretation of the Portuguese VAT code against EU law.
