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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US manufacturing companies grappling with the data problems of FDII compliance have been forced to rely more on manual practices and external advice than new technologies.
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India’s idea of what the ideal tax system should look like does not necessarily reflect the international standards being set at the OECD, but the finance ministry believes great progress is being made.
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Tax insurance providers recommend multinational companies (MNEs) learn from institutional investors about how to improve indirect tax management.
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Many countries have turned increasingly to indirect tax measures to ease the unprecedented economic impact of COVID-19, but some tax executives say governments could introduce more targeted measures to help the most affected sectors.
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Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente discuss how multinational groups should evolve to reflect the changing economic environment.
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As Italy maintains its image as a versatile economy, ITR has partnered with leading tax advisors to give you the key takeaways for the upcoming year and decade ahead.
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Tax professionals say coronavirus disruptions are having a material impact on corporate transfer pricing (TP) documents such as the functional analysis where significant adjustments can lead to disputes.
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Kamlesh Varshney, India’s joint secretary of tax policy and legislation at the finance ministry, said the BEPS project has not tackled base erosion or increased tax revenue since the reports were published in 2015.
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The global outbreak of COVID-19 is significantly affecting businesses and their employees, as well as the wider domestic and global economies. To help tax professionals understand the tax impact, ITR is offering a digestible range of articles.