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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Taxpayers across the Americas tell ITR that they are most concerned about trade issues over the coming year because of political shifts, digital service taxes (DSTs), and tax reforms forcing them to review their group tax liabilities.
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As the double Irish structure comes to an end, US multinational companies like Google, Facebook and Apple have found alternatives to such aggressive tax planning.
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In the year ahead, Europe, Middle East and Africa’s (EMEA) tax landscape will focus on the OECD’s pillar one work, reporting requirements, new taxes and re-assessment of the tax implications of foreign investment.
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UAE-based taxpayers are using country-by-country reporting (CbCR) to improve business partnering opportunities and address gaps before the Federal Tax Authority (FTA) introduces a digital tax policy and real-time e-invoicing system.
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As the OECD pursues international tax reform, companies fear the outcome will result in more days spent in court arguing with the tax authorities. Arbitration may be an effective way to prevent disputes.
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Digital services taxes (DSTs) in Italy, Austria and Malaysia have entered into force in 2020, forcing taxpayers to navigate the array of unilateral measures that have been introduced while the OECD attempts to find an international solution.
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Are countries implementing the Multilateral Instrument for the sake of it, or will it bring about real change? Karnik Gulati questions the real consequences of the MLI and suggests how companies should prepare.
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Businesses in Austria and Ireland enter 2020 with uncertainty on corporate borrowing because both countries will likely miss the January 27 deadline to introduce interest limitation rules.
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Tax executives across the Asia-Pacific region expect the main focus in 2020 to be on the OECD’s unified approach on taxing the digital economy, the significance of transfer pricing (TP), and strengthening internal tax arrangements.
