Projected revenue losses and exemption requests are harming the project’s capability and viability
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
Sponsored
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Sponsored by DeloitteDave Yaros, tax principal, Deloitte Tax LLP -
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
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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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Much like this issue’s cover story, I feel like I have put on an old pair of trousers as I write this editorial for the first time since 2017
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The BEPS process has been a little like mending an old pair of trousers. You can spend a lot of time and effort renovating the same pair to keep them in a wearable condition. However, the digital tax debate is now pulling on a thread that will be tough to patch up, writes Alexander Hartley.
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As the Multilateral Instrument’s (MLI) provision for the principal purpose test (PPT) is nearing effect, the business-purpose standard becomes even more important to objectively ascertain. Keith Brockman explains the importance of a business purpose diary.
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As the trend for real-time reporting grows, how can companies prepare for the tax authorities knowing more about their tax affairs than they do themselves? Giles Parsons shares his views.
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Since its introduction in 2016, the OECD’s project to combat base erosion and profit shifting (BEPS) has changed the environment for tax audits around the world. Corporations and heads of tax have to adapt, says Sandy Markwick, head of the Tax Director Network (TDN) at Winmark.
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The lack of guidance on the impact of passive association on a stand-alone credit profile (SACP) leads to uncertainty in transfer pricing (TP) analyses for multinational corporations.
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The OECD’s search for a solution to profit allocation continues, after the G7 committed to a global minimum tax rate, however, any change will be deeply contested.
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Altaba, a former Yahoo! entity, will begin liquidating its assets in the coming months, but corporate investors say the liquidation is not the most tax efficient option, nor what they were expecting.
