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
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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
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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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Brazil's tax world is set to blossom in the 2020s. ITR has partnered with leading tax advisors to give you the key takeaways for the upcoming year and decade ahead.
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Marcos Joaquim Gonçalves Alves e Alan Flores Viana, sócios do escritório MJ Alves e Burle Advogados e Consultores explicam como a política tributária no Brasil deveria evoluir para um padrão de indução de ações e iniciativas que levem os contribuintes a adotar regras de conformidade e boas práticas.
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HMRC has postponed the digital link deadline under its Making Tax Digital (MTD) regime by a year because of COVID-19, easing the compliance burden on businesses.
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Bruno Fajersztajn and Ramon Tomazela Santos of Mariz de Oliveira e Siqueira Campos Advogados look at how Brazil has embraced the growing digitalisation of its economy and assess the unique challenges that lay ahead.
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Marcos Joaquim Gonçalves Alves and Alan Flores Viana of MJ Alves e Burle Advogados e Consultores explain how tax policy in Brazil should evolve to incentivise compliance, while encouraging good practices by taxpayers.
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Bruno Fajersztajn e Ramon Tomazela Santos do escritório Mariz de Oliveira e Siqueira Campos Advogados examinam como o Brasil tem lidado com a crescente digitalização de sua economia e avaliam os desafios únicos que estão por vir.
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Taxpayers are noting a rise in tax uncertainty in financing operations such as building and securing liquidity because of an increase in transfer pricing (TP) audits and a crackdown on tax avoidance.
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Remote working conditions have slowed advance pricing agreement (APA) negotiations and advisors fear an increasingly uncertain tax environment may not provide enough stability to pursue them.
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Kamlesh Varshney, India’s joint secretary (TPL) at the finance ministry, and Hitesh D Gajaria, partner and head of tax at KPMG India, discuss the key areas of tax policy affecting MNEs in a fireside chat.