Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
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
Sponsored
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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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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.
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The GST Council’s decision to lower the input tax credit (ITC) limit to 10% of eligible credit will further restrict Indian businesses’ cash flow, in particular those with supply chains stemming from the SME sector.
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Companies do not believe the EU will be able to introduce its definitive VAT system in 2022 as planned and are subsequently deciding not to prepare.
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Tax executives at EU-based multinational corporations are concerned about how to comply with the EU’s VAT ‘quick fixes,’ but they agree that there will be a significant administrative and compliance impact.
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The European Parliament advanced a resolution on December 18 to adopt an EU standard to tax digital companies in case the OECD fails to find consensus on its global approach.
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US pharmaceutical company Johnson & Johnson (J&J) has presented its recommendations to the OECD on how to approach a global minimum tax rate under its pillar two proposals.
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Tax barristers have warned that HMRC’s check employment status for tax (CEST) tool is inconsistent with tribunal decisions and companies should use a range of resources to protect their workforce assessments.
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Pascal Saint-Amans shares his views on digital tax, the OECD’s agenda for 2020, the beauty of multilateralism, and why countries should have listened to him seven years ago about the risks of unilateral measures.
