Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard
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
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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To finance the war against COVID-19, an exceptional ‘war tax’ imposed on digital corporations, as well as billionaires and their charitable foundations, could bring as much as $250 billion into public treasuries.
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Expedia and Booking.com have asked the OECD to clarify the scope of reportable platform operators and other services in the model rules for the gig economy.
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Despite the OECD’s aims, the BEPS project may have made business planning more dependent on transfer pricing strategy than ever before.
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Uber has called for a sector-specific approach to enable the application of measures and achieve a level playing field in the OECD’s requirements for platform operators in the gig economy.
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Leaders of tax departments are creating flexible and fluid tax departments that allow the tax function to innovate and adapt to new realities as budgets get cut.
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Tax executives need to put themselves in the shoes of their CEOs and CFOs to ensure they are valued ‘business tax partners’.
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Tax directors said the vivad se vishwas scheme could help reduce pending litigation, but corporate participation is limited as many businesses struggle to navigate a global economic slowdown.
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Third-party advisors need to ensure their tax advice is practical and usable, rather than following ‘ivory tower’ theory, and ensure they do not make decisions for their clients, say tax directors.
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Country-by-country reporting (CbCR) has pushed Indian taxpayers to seek out greater alignment between the local tax function and the global tax team.
