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
Sponsored
-
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
-
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
-
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.
-
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.
-
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.
-
On November 16 2017, the governing board of the Indirect Taxation Authority (ITA) issued the Instruction on the Registration of Users of the ITA Electronic Services (the Instruction). The Instruction entered into force on December 9 2017.
-
The Canada Revenue Agency (CRA) has made important changes to its voluntary disclosures scheme that addresses a number of taxpayer concerns ahead of the March implementation date.
-
The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe Stanley-Smith explores what companies can do to stay ahead of the curve.
-
The Australian government released exposure draft legislation on the tax treatment of corporate collective investment vehicles (CCIVs) on Wednesday, December 20 2017. The draft legislation is open to public consultation until February 2 2018 and will apply to income years commencing on or after July 1 2018.
-
A recent report by the OECD confirms Malta is a tax compliant jurisdiction. Nicky Gouder and Luana Scicluna of ARQ Group explore the business-friendly tax benefits Malta has to offer, as well as the introduction of notional interest deduction and the changes to the participation exemption regime.
-
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.
