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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In August 2017, the Trusts Bill was introduced in New Zealand's Parliament. The bill seeks to restate and reform New Zealand's trust law and is the first significant change in New Zealand's trust law in more than 60 years.
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The budget for the 2018 legislature was presented to the Maltese Parliament on October 9 2017. The main theme of the budget, from a commercial perspective, was the creation of business, the incentivisation of the markets and the attraction of foreign direct investment. At the core of the budget document were a number of interesting fiscal measures and incentives for both businesses and households.
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On September 27, Turkish Finance Minister Naci Ağbal announced a comprehensive package including tax increases in a meeting held for the medium-term programme of 2018-2020. Draft legislation including the tax issues that have already been sent to the Turkish Grand National Assembly for the enactment process.
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The Swiss population rejected the 2020 Old-Age and Survivors Insurance reform on September 24 2017. As a result, the additional funding of disability insurance (DI) by 0.4 points of VAT will expire at the end of 2017. However, the standard and special VAT rates will increase by 0.1 point from January 1 2018 due to the draft measures to finance and develop railway infrastructure.
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Montenegro has recently sharpened its focus on fiscal consolidation with a target to achieve budget surplus and to establish a declining trend in the level of public debt from 2019. On the revenue side, additional measures will be aimed at further harmonising the excise policy with the EU's rules. Additionally, the government is set to increase the standard VAT rate by two percentage points as of 2018, an adjustment which will not disturb the Montenegrin tax system.
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Andersen Global has established its presence in Ecuador, as part of its international revival, through a collaboration agreement with two leading firms, FIDESBURó and PROFILE.
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Read this month's special features on Malta and tax technology and transformation
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Country-by-country reporting (CbCR) was implemented in Bulgarian legislation via the Act to Amend and Supplement the Tax and Social Security Procedure Code (TSSPC), which was published in issue 63 of the State Gazette on August 4 2017.
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Widening the tax rules to address the evolving digital economy is a regular talking point for many. Channing Flynn, partner and global digital tax leader, and Jennifer Cooper, senior manager of international tax services, at EY highlight what’s next on the agenda.
