The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure
New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer
The South Africa vs SC ruling may embolden the tax authority to take a more aggressive approach to TP assessments, an adviser tells ITR
Indirect tax professionals now rate compliance as a bigger obstacle than technology and automation; in other news, Italy approved a VAT cut on art sales
Sponsored
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Sponsored by VdAFrancisco Cabral Matos and Francisca de Landerset of VdA examine Portugal’s tax neutrality regime for mergers and demergers, highlighting how rigid interpretations by the tax authority are undermining its practical application -
Sponsored by DeloitteInterview with Mauricio Martínez D’Meza, S-LATAM tax controversy leader, Deloitte Mexico
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Marina Fernandes of VRMA Advogados discuss a landmark trial at Brazil’s Federal Supreme Court on the taxation of profits earned by foreign subsidiaries and affiliated companies
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Approximately 74% of MAP cases in 2023 reached a full resolution, but new transfer pricing MAP cases fell by 16%
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Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
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The Australian gold producer’s CEO was detained in Mali last week following discussions with the African nation’s tax authorities
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The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard Wagenaar questions if this is sustainable in a financialised world
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Anticipating potential changes in tax basis interpretations can help reduce audit risks in tax planning for intercompany equity transfers, says Abe Zhao of FenXun partners
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The new guide also covers transfer pricing and states that all transactions between related parties must be at arm’s-length
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Local experts suggest complexity within Italy’s tax system could explain why advisers lag behind their counterparts in other jurisdictions
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The tie-up will add around three US-based tax partners to Herbert Smith Freehills’s international 17-partner practice
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The government’s move is potentially the most seismic shift to VAT since it was first introduced, one expert argues
