HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
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
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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Companies like Ørsted and SABIC have said the OECD needs to do more to clarify its international tax proposals to prevent a new wave of tax disputes, recommending mandatory binding arbitration.
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The OECD’s pillar two proposal for a global minimum tax rate requires a worldwide blending approach to be enforceable and easy to administer, according to The 100 Group.
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Tax professionals widely agree with the OECD on using consolidated financial statements to determine effective tax rates under the pillar two global anti-base erosion (GloBE) proposal.
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The UK’s political parties have taken different stances on whether and how to introduce a digital services tax (DST) despite the threat of US retaliation.
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Amazon has drawn up recommendations for the methodology to apply the global anti-base erosion (GloBE) proposal under pillar two of the OECD’s work on the digital economy.
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Amazon has called for simplicity in the OECD’s global anti-base erosion (GloBE) proposal under pillar two of its work on the taxation of the digital economy.
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The Brazilian government has announced that it will start presenting proposals to congress to overhaul the country’s complex tax system starting in 2020.
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The OECD’s global anti-base erosion (GloBE) proposal under pillar two is broader than taxpayers expected. It risks over-complicating international tax before the impact of the BEPS project settles in.
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Japanese companies have requested clear and simple approach towards new taxing rights and the consideration of loss-making in the OECD’s pillar one proposals.
