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 Indian Authority for Advanced Rulings (AAR) has rejected Tiger Global’s plea for a withholding tax exemption on the sale of its stake in Flipkart to Walmart, but the company is reportedly preparing to appeal.
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Indirect taxation and the teams responsible for it are becoming more important in supporting companies to manage cash flow and maximise tax relief opportunities to deal with the economic impact of COVID-19.
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Companies are rushing to comply with Germany’s temporary VAT rate cut while managing the additional cost of internal adjustments. But business say the minimal changes may fail to boost the economy.
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In this two-part interview, outgoing Head of the Tax Inspectors Without Borders (TIWB) Secretariat James Karanja talks to ITR about what TIWB has achieved over the past five years, the impact of COVID-19 and how the organisation will achieve its goals by 2030.
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Tax directors based in the United Arab Emirates (UAE) foresee corporate taxes in 2021 after Saudi Arabia broadened its tax base by tripling its VAT rate, a move that is likely to widen tax systems in other Gulf Cooperation Council (GCC) countries.
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Tushar Jarwal from DMD Advocates explains why India’s equalisation levy is unconstitutional and on what grounds affected foreign e-commerce companies could challenge it in court.
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The EU Council agreed to defer the mandatory disclosure regime (DAC6) for six months, but long-term reporting uncertainties persist in cases where companies might be tied to blacklisted jurisdictions.
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Transfer pricing specialists are worried that 2020 comparables will be more difficult to use in future arrangements than those from previous years, but this is just one of many TP challenges.
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The US has announced that it will begin an investigation into digital services taxes (DSTs) that have been adopted or are being considered, alluding to a more aggressive response to unilateral action.
