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
Sponsored
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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 Trump administration has upended talks on digital tax reform with its European partners and struck a serious blow to the OECD’s efforts to find an international agreement this year.
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Businesses are concerned that tax authorities will find a way to use data from submitted country-by-country reports to initiate more audits as governments try to boost tax revenue and pay back debts created by COVID-19 spending.
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Tax heads have been surprised by the UK government’s decision to reject an extension to Brexit negotiations amid the coronavirus crisis, although the country has deferred customs changes for six months.
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Indonesia may reconsider its decision to levy VAT on digital goods and services in a bid to increase international competitiveness and attract foreign investment to support economic recovery.
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James Karanja, head of the Tax Inspectors Without Borders (TIWB) Secretariat, tells ITR how multinational enterprises (MNEs) need to adapt as tax administrations gain auditing skills through TIWB initiatives.
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Digital consumer-facing companies with hard-to-value intangibles (HTVI), such as visual effects software, are preparing for transfer pricing challenges as countries begin looking to recover tax revenues.
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Anti-racist protests in the US and worldwide have brought attention to a global problem. Racism still exists in the tax sector and more needs to be done to tackle the issue.
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Companies need to work harder to ensure senior leadership and management in any business is more diverse, but the problem of racism in the tax sector needs to be dealt with at the points of university education and the first job.
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Tax risk insurance providers are covering more transfer pricing matters as TP knowledge in the insurance industry improves and the rise of TP documentation such as country-by-country reporting (CbCR) makes TP easier to insure.
