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 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
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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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The location of a multinational enterprise’s (MNE) headquarter is a fundamental issue for any large company operating in Europe today. Eurofiscus TP consultants Arthur Pleijsier and Sander Pleijsier assess the best locations.
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The Wayfair case changed the way US states impose sales tax and many businesses have been reeling from the impact of the decision ever since. Professor Wally Hellerstein explores the case and its relevance in 2020.
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Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
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Companies are trying to minimise their tax risks by aligning their compliance obligations with the domestic legislation of EU member countries because the EU’s VAT “quick fixes” are not in force in all countries.
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Companies and NGOs want the UK’s new Chancellor of the Exchequer Rishi Sunak to make a slew of tax changes in the next budget, due March 11. It is not yet clear if he will be pro-business in his new role, but he does believe in the UK leaving the EU.
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The OECD has published its long-awaited TP guidance on financial transactions that includes several new points on how to apply the arm’s-length principle (ALP) to credit default swaps and economic modelling.
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The UK government has confirmed it will introduce import checks on EU goods after the Brexit transition period ends, but companies are concerned about the increased compliance burden.
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The EU’s mandatory disclosure regime (DAC6) and budget constraints are leading some tax executives to reassess how they use the Big Four accountancy firms for advice, with some preferring the protection of legal privilege offered by law firms.
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As Switzerland rises through an era of tax reform, ITR has partnered with leading tax advisors to give you the key takeaways for the upcoming year and decade ahead.