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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I present this month's magazine to you with a heavy heart after hearing the sad news of fearless investigative journalist Daphne Caruana Galizia's murder.
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The European Union has released another state aid decision that targets a US multinational corporation. Joe Kennedy, senior fellow at the US Information Technology and Innovation Foundation who specialises in tax and regulatory policy, examines the global damage the EU’s actions could cause.
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The Local Taxes Act (Act), part of the 2017 Croatian tax reform, entered into force on January 1 2017. The main change includes the introduction of the new real estate tax (not to be confused with the real estate transfer tax) and the abolishing of the company name tax. Aside from the real estate tax, no further taxes are introduced. Instead, the taxes regulated by the Law Concerning the Financing of Units of Local Government and Regional Self-Government are being transferred and incorporated into this new Act in order to align them into a more efficient and structural manner within the goals of the Croatian tax system reform.
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Read this month's special features on Malta and tax technology and transformation
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Significant changes are being made to the tax legislation governing the oil and gas sector, as well as new guidance on the taxation of capital gains.
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The new dispute resolution Directive is expected to cut costs for businesses Ministers of the EU Economic and Financial Affairs Council (ECOFIN) have agreed on a new system for resolving double taxation disputes between member states that could see litigation and compliance costs fall considerably for businesses operating in the EU.
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While walls, wire fences and border checks proliferate around the world, the EU is looking to liberalise VAT rules to break down barriers to trade within its borders. Joe Stanley-Smith explores the EU’s proposals for a new definitive VAT regime with Maria Teresa Fabregas Fernandez, director for indirect taxation and tax administration at the European Commission.
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Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
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Importance of compensation issues from the corporate governance angle has increased over recent years, as a result of which their regulation has gone from mere recommendations to positive law, applicable to the compensation paid to the executives and directors of, among others, credit institutions, investment services and insurance companies, or collective investment undertaking management companies.
