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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"Everything you see exists together in a delicate balance … and so we are all connected in the great Circle of Life," Mufasa once told his young cub in The Lion King.
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Peter Nias, barrister and Centre of Effective Dispute Resolution (CEDR) panel mediator of Pump Court Tax Chambers in the UK, considers whether the arbitration provisions in the OECD’s Multilateral Instrument (MLI) and Action 14 proposals offer the only option for dispute resolution for all parties.
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Following a very long ratification process, the 2010-dated agreement for the avoidance of double taxation (DTA) concluded between FYR Macedonia and Belgium finally entered into force on July 17 2017.
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Mexican taxpayers have encountered certain difficulties when filing transfer pricing informative tax returns. Manuel Scapachini and Ignacio Mosquera of Chevez, Ruiz, Zamarripa y Cia address some of the practical issues regarding the master informative tax return and the local informative tax return.
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The Greek codified civil law rules provide that a married couple is expected to share a single residence. Thus, the Greek Tax Administration has traditionally followed the concept of a single joint family residence for tax purposes. It has considered that, if the spouse is left behind, the departing taxpayer may not change his/her tax residence status from Greek to foreign, regardless of any other parameters, following a narrow interpretation of the centre of vital interests.
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On November 6 2017, the Irish Revenue Commissioners (Revenue) issued new guidance on the VAT treatment of payment services. The guidance was issued in the wake of a series of cases decided by the Court of Justice of the European Union (CJEU) on the VAT treatment of such services including Everything Everywhere (C-276/09), AXA UK (C-175/09), Bookit Ltd (C-607/14) and National Exhibition Centre Ltd (C-130/15).
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In 2017, Switzerland continued to be an ever more attractive tax location for multinational and domestic enterprises alike, while at the same time becoming more aligned with international tax legislation, a trend that will continue for 2018.
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The Tax Cuts and Jobs Act proposes the most significant changes in US tax law in more than three decades.
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Recognised as global innovation and financial potential in international financial markets with assets of $7.45 trillion, national wealth funds have recently become one of the most important financial instruments and had the ability to stamp out the structure of national economies.
