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 -
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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Businesses and tax professionals say that the introduction of a digital services tax (DST) in Spain will make the country less competitive and could hinder future investment as well as increase litigation.
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Companies are changing the way they manage call-off stock, supply chains, transportation documents and VAT identification to ensure they can benefit from the EU’s VAT “quick fixes”.
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Tax directors share their dissatisfaction with technologies such as machine learning because many add-ons, including those marketed by the Big Four firms, do not fit their business needs and systems.
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Tax professionals told ITR that the tools designed to assess employment status are not fit for purpose, creating continued uncertainty over how to comply with the UK off-payroll working rules in the private sector.
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The US technology company is battling against the European Commission’s finding that its past cost-sharing arrangements in Luxembourg violated EU state aid law.
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As Brazil embraces OECD standards, many countries are moving in the opposite direction. This seismic shift in the largest South American economy could mean that Brazil will remain an outlier in global tax policy.
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In a landmark judgement on Hungary’s surtax, the CJEU found that the tax on turnover is compatible with EU rules on VAT and state aid. This may pave the way for similar taxes.
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As the Democratic contenders battle for their party’s nomination, the future of the Tax Cuts and Jobs Act (TCJA) hangs in the balance. The 2020 election could cement or demolish US tax reform.
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Tax professionals are split on the likelihood that Brazil will approve tax reform in 2020 and uncertainty remains over which reform proposal is most likely pass.
