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 African Tax Administration Forum (ATAF) says the pandemic will accelerate the needs for tax administrations in Africa to invest in tax technology, consider tax morality and rethink tax mixes.
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The OECD’s May 12-13 meeting on country-by-country reporting (CbCR) saw businesses and campaign groups find some agreement on the limits of aggregate data compared to consolidated data.
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The UK government is set to increase taxes as part of its plans to finance the emergency COVID-19 spending, signalling that even business-friendly jurisdictions will be left with no other choices to strengthen budgets.
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Saudi Arabia tripled its VAT rate in the wake of COVID-19. This could trigger the fragmentation of VAT approaches in the region and point towards a future global tax landscape.
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India is the latest country to address forced corporate tax residency issues, amid the COVID-19 pandemic, as more countries consider adapting rules to align with OECD guidance.
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Taxpayers and tax administrations have three more months to set up their reporting systems after the European Commission decided to extend the July deadline with the option of another three-month deferment if necessary.
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In a landmark ruling, the CJEU today said that a subsidiary established in the European Union (EU) is not a fixed establishment of a parent company established outside the EU for VAT purposes.
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Taxpayers expect that in the aftermath of the COVID-19 crisis tax authorities will push for a more digitalised approach to indirect tax compliance, ultimately requiring more investment for businesses.
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The UK appears to have dropped its commitment to making country-by-country reporting (CbCR) public. Though the government has stressed its support for the principle of public CbCR.
