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 Tax Leaders Expert Guide, the leading international publication that lists the world’s top tax advisors, has released its results for 2020. The latest research cycle has been the most comprehensive to date by reaching out to more individuals than ever before.
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The OECD’s latest model rules for reporting taxable transactions in the digital economy will shape the European Commission’s plans to expand the Directive on Administrative Cooperation (DAC) and automatic exchange rules to create DAC7.
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Transitioning from the arm’s-length principle (ALP) to formulary apportionment could mean fewer risks for taxpayers, but businesses should consider insuring transfer pricing (TP) risks during the transition.
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Tim Gitzel, president and CEO of Cameco, has said the Canada Revenue Agency (CRA) should consider changing the country’s transfer pricing (TP) regime if it is not happy with the Federal Court of Appeals’ decision.
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Take our short anonymous survey to share your views on the relationship between tax and the environment, discussing perceptions, attitudes and the necessary next steps to fight environmental damage through tax policy.
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Heads of tax have adapted to various demands raised by restrictions to combat COVID-19, noting that effective communication and streamlining workflows have been key in running the department.
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In collaboration with EY, ITR brings you practical insight into how tax departments across the Asia-Pacific region are approaching the challenges that have come to the forefront during 2020.
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As countries provide incentives to attract foreign investment, the OECD may have to readdress the BEPS framework in the post-COVID future.
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US business groups reaffirmed their support for an OECD solution on how to tax the digital economy. This is despite the US government pausing talks and calling for the process to be delayed.
