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 -
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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Some countries are pushing for improvements in the policy design of the global anti-base erosion (GloBE) proposal under pillar two and do not agree with the minimum tax measures, the OECD said in a statement today.
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Taxpayers are making sure they have the “right substance” after the EU anti-hybrid mismatch rules took effect on January 1 2020 to target complex structures.
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Taxpayers must prepare for an increasing number of difficult questions from the tax authorities over the coming decade. ITR reviews a few of the biggest upcoming TP cases for tax professionals to keep an eye on in 2020.
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Multinational enterprises (MNEs) operating in Africa are struggling with uncertainty as less mature systems rely on aggressive negotiation tactics and subjective interpretations of laws to collect indirect tax revenue.
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Foreign online service providers are using tax-protected contracts to push the costs of India’s equalisation levy onto domestic companies because the withholding tax is outside the scope of tax treaties.
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The decision in News UK vs HMRC, stating that online newspapers should be zero-rated for VAT, could trigger protective claims against HMRC as businesses re-assess the tax treatment of digital content.
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Taxpayers expect business expansion to slow from a mismatch between pillar two and controlled foreign corporation (CFC) rules as the OECD continues its rewrite of tax rules into January.
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Tax departments need to work closely with their HR teams to ensure compliance with the UK’s IR35 rules. Mala Kapacee, director of London Tax Network, explains how companies should get ready for the amendments to the anti-avoidance measure.
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A new international standard on how to tax the digital economy will leave taxpayers and their advisors battling more asymmetrical tax laws around the world, according to lawyers speaking at a conference.
