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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Leading firms react to their nominations at the ITR Asia Tax Awards 2020.
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The shortlist for the ITR Asia Tax Awards 2020 has been announced.
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The UK is the latest country to defer reporting requirements under the EU’s mandatory disclosure regime after the EU Council agreed to defer reporting by six months, but not all countries are allowing a deferral.
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Insurance providers are anticipating a rise in the number of businesses seeking insurance that covers permanent establishment (PE) risks as countries implement unilateral measures until there is a global solution to taxing the digital economy.
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Some cash-strapped tax administrations are choosing to close audits and settle disputes instead of pursuing court battles, suggesting that collaboration will trump confrontation post-pandemic.
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India’s decision to expand the scope of the equalisation levy risks chasing away multinational enterprises (MNEs) at a time when the country is trying to revive the crisis-stricken economy.
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The US Supreme Court refusal to hear Altera’s case against Treasury regulations on stock-based compensation has, in effect, handed a landmark victory to the IRS. However, the transfer pricing issues the case raised remain open.
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Multinational enterprises (MNEs) say that having access to ITR helps them be aware of tax news around the world, understand key trends, and feeds into decision-making.
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International Commission for the Reform of International Corporate Taxation’s (ICRICT) Joseph Stiglitz has reemphasised the need for global tax reforms after the US pulled out of digital tax negotiations with the OECD.
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