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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Multinational enterprises (MNEs) must clearly establish who is responsible for goods and services tax (GST) implications for one-off projects in Asia-Pacific when negotiating contracts.
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The OECD aims to address some tax issues arising from COVID-19 such as corporate residency and permanent establishment (PE) concerns in certain jurisdictions where employees are stuck and working remotely.
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Tax directors warn companies to analyse the impact of the Multilateral Instrument (MLI) before rushing into plans to restructure. Hasty changes could breach the principle purpose test (PPT) and create more problems.
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Taxpayers are concerned about the goods and services tax (GST) audits they will have to deal with after filing their tax returns because of the rigid revenue targets imposed on assessing officers in India.
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Taxpayers said that revised global profit allocation rules will overcomplicate an already strained tax system at a time when businesses face widespread economic uncertainty. Business associations are calling for the OECD’s digital tax plans to be delayed.
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Obtaining goods and services tax (GST) credits is a substantial challenge for companies operating in India despite attempts to automate claims and digitalise the system.
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The Groupe Spécial Mobile Association (GSMA) and European Telecommunications Network Operators (ETNO) have made recommendations on how to reform transfer pricing and the profit allocation rules to fit the digital economy.
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The scale of India’s e-invoicing requirements mean businesses need more time to resolve the logistical and technological challenges they are facing, warning that an extra six months may not be enough.
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Some businesses are planning to challenge Kenya’s VAT auto assessment (VAA) system, arguing that it has unfairly shifted the administrative burden onto buyers, many of which are large businesses.
