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 the OECD continues its work to improve country-by-country reporting (CbCR), businesses are calling for more time to prepare for CbCR amendments because of the significant compliance challenges created by COVID-19 that take priority.
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Countries continue to disagree on pillar one rules for international taxation of multinational enterprises (MNEs) said Pascal Saint-Amans, director of the OECD’s tax division, adding pressure on a 2020 agreement deadline.
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The winners of ITR’s 16th European Tax Awards have been announced, accompanied by a podcast of the key themes that emerged from this year's research.
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Tax officials from Belgium and Germany say there may be an increase in joint audits after the COVID-19 pandemic ends.
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ITR is delighted to announce the winners of the 16th ITR European Tax Awards. Listen to our first ITR Awards podcast, where we discuss some of the key themes from the research.
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US President Donald Trump recently signed an executive order to mine the Moon. Existing tax models will not be sufficient for extra-terrestrial mining and will require new frameworks.
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Taxpayers are divided over how tax authorities will behave once the immediate impact of COVID-19 is over. Companies foresee either more aggression or more cooperation, particularly on indirect taxes.
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Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, and Jane McCormick, global head of tax and legal services at KPMG International, discuss what it means to be ‘morally’ tax compliant.
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Taxpayers believe governments will eventually make country-by-country reporting (CbCR) public, while the OECD faces calls from campaigners to take the lead on this issue.
