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
-
Sponsored by AvalaraGovernments’ unprecedented access to transactional data is creating new indirect tax challenges for multinationals. Alex Baulf of Avalara summarises key regional developments ahead of a webinar sharing his practice-based insights -
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
-
Capita has become the largest UK employer to receive Fair Tax Mark’s certificate. ITR talks to Capita CFO Patrick Butcher and Craig Nunn, the company’s head of tax, about the changes at the outsourcing company.
-
Tax directors told ITR that the UK may limit the EU mandatory disclosure regime (DAC6) following a Brexit transition period, but many businesses are not keen on adjusting to such changes.
-
South Africa’s Finance Minister Tito Mboweni has announced that the country will aim to increase its corporate income tax base and signalled a future rate reduction. The VAT rate remains unchanged amid minor changes on indirect taxes.
-
Multinational companies (MNEs) are navigating an increasingly convoluted roadmap in Asia-Pacific countries. The tax authorities are more aggressive than ever before and transfer pricing isn’t what it used to be.
-
One tax director at a multinational digital platform provider in Mexico talks to ITR about their experience working with the tax authorities and the challenges arising from tax reform.
-
Companies in Greece are concerned over the vague details of tax legislation that requires online platforms to provide information on sellers. The new law comes with severe measures for non-compliance.
-
Now that the UK has made its long-awaited exit from the EU, the Conservative government has the opportunity to reverse its commitment to public registers of beneficial ownership in crown dependencies and overseas territories.
-
The UK will provide “tweaks and improvements” to IR35 rules and HMRC will take a soft stance in enforcing the payroll changes in the first year of implementation.
-
Vinti Agarwal from the Vidhi Centre for Legal Policy analyses Amount A under pillar one, testing it against core principles of tax policy that must be followed when designing a new international tax framework.
