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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As countries grapple with economies afflicted by COVID-19 and the consequent drop in tax revenues, the legalisation and taxation of recreational cannabis could provide a quick cash injection.
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Tax professionals have managed to keep up with compliance challenges in transfer pricing despite the COVID-19 pandemic.
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UK tax authority HMRC plans to shift tax collection onto online marketplaces from January 2021, increasing the administrative burden and forcing them to collect VAT on UK sales by overseas sellers.
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The EU’s recovery plan includes a controversial 0.1% levy on companies benefiting from the EU single market, which is being described as the new common consolidated corporate tax base proposal, but no details have been released.
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Law firms globally must prepare for a wave of COVID-created litigation work over the next three months as more than 400 senior counsel and business executives say they are outsourcing the burden.
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Tax directors intend to revise force majeure clauses in advanced pricing agreements (APAs) and inter-company contracts after finding limited certainty on deferring certain contractual obligations and maintaining agreements under the clause amid the pandemic.
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European phone operators want the OECD to include tax credit options in its pillar one proposals because the telecommunications industry could face double taxation where the profit allocation rules overlap with telecommunication services taxes.
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The European Commission (EC) has proposed a recovery plan for the EU to tackle COVID-19 through a fund worth €750 billion ($825 billion), which could be paid for by new taxes.
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A mixture of rock-bottom energy prices, low interest rates, and a need for additional tax revenues has created a unique opportunity for governments to introduce environmental tax measures.
