The arrival of a team from Brazilian rival Costa Tavares Paes Advogados brings SiqueiraCastro’s tax headcount to seven partners and 30 associates
CSR initiatives can sometimes venture into virtue signalling, but Ryan’s tax literacy event for schoolchildren was a genuine and necessary endeavour
Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
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Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe examine a recent decision concerning the transfer pricing treatment of non-remunerated intra-group guarantees, focusing on economic substance, legal form, and group-level business justifications -
Sponsored by McCarthy TétraultThe key changes under Budget 2025 and the outlook for 2026 raise several areas of heightened focus for taxpayers, say Matthew Kraemer, Adam N Unick, and Justin Ng of McCarthy Tétrault
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Sponsored by Lakshmikumaran & SridharanThe Tiger Global Supreme Court ruling weakens the status of tax residency certificates under tax treaties and increases substance‑based scrutiny, say S Vasudevan, Bharathi Krishnaprasad, and Krishna Laasya V of Lakshmikumaran & Sridharan
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On November 28 2017, Article 9 of the Turkish Value Added Tax (VAT) Law on the parties liable for tax was amended. The new amendment stipulates that VAT arising from services provided electronically by those without a residence, workplace, headquarters, or business centre in Turkey to individuals in Turkey who are not VAT taxpayers must be declared and paid by the non-resident e-service providers.
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In November 2017, before the approval of the budget for the 2018 fiscal year, the government of Albania approved the Decision of the Council of Ministers (DCM) no. 652, dated November 10 2017, which made several changes to DCM no. 953/2014 as regards the implementing provisions of the Value Added Tax Law.
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During the past few years, Greek enterprises have been faced with a radical change in the domestic legislative tax framework along with the conduct of rather aggressive tax audits by the Greek Tax Authorities (GTA). Nevertheless, recent developments in relation to the definition of the 'tax evasion crime' and the statutory limitation period for the assessment of taxes by the GTA appear to rationalise the tax audit practices followed to date.
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The Cyprus Parliament passed important amendments directly impacting taxpayers during the last quarter of 2017. This briefing focuses on the modifications concerning income tax, overdue taxes and tax exemptions on loan restructuring. These amendments have an impact on computations of tax obligations and include revised deadlines with which companies will have to comply when fulfilling their tax responsibilities.
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Towards the end of 2017, Malta's capital gains rules (subsidiary legislation 123.27 to the Income Tax Act, Cap 123 of the laws of Malta) were amended and now include a specific rule relating to the taxation of capital gains derived by an original shareholder from the transfer of shares that have been admitted for trading on an alternative trading platform.
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The US tax reform act, among other countries’ proposals and legislative pronouncements, has widened the breadth of subjectivity while adding new multiple systems for federal, state and international compliance, seemingly leading to a road to nowhere for tax simplification and transparency.
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Country-by-country reporting (CbCR) was introduced in Italy by Law No. 208 dated December 2015, published in the Official Journal No. 302 on December 30 2015), and entered into force on January 1 2016. A ministerial decree dated February 23 2017 (Decree), published in the Official Journal on March 8 2017, provided practical guidance on CbCR.
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Companies and individuals owning (or seeking to acquire) high-value goods should be aware that Luxembourg offers VAT and customs regimes that provide favourable conditions for certain transactions involving such goods.
