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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Customs is just one of the areas plunged into uncertainty by Brexit The UK has released a white paper examining possibilities for its post-Brexit customs system once it leaves the EU's customs union, and a more revealing report by Ireland's Revenue has added further detail.
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Acquisition of Polish companies used to be structured via an acquiring Polish entity (limited liability company or a joint stock company) which was debt financed. Both before and after the merger of the acquisition and the target the interest on debt was tax deductible. It was limited with debt to equity thin capitalisation that applied only to selected related party debt. Interest on non-related party debt (bank loans) was fully tax deductible.
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In September and October 2017 a series of new and proposed rules sought to modernise industry regulation, give the public authorities greater oversight of payments and asset ownership, and strengthen China's network of international tax agreements.
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BEPS Action 5 – Countering harmful tax practices more effectively by taking into account transparency and substance is one of the four BEPS minimum standards. To date, 102 jurisdictions have committed to its implementation, and 2017 is a decisive year in translating that commitment into action. Achim Pross, Kevin Shoom and Melissa Dejong of the OECD, discuss the first results of the work under BEPS Action 5, and its significance in achieving the goals of the BEPS project.
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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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Andersen Global has sealed a new collaboration agreement with WL Dueck & Co, a major Canadian tax firm with a presence in Vancouver, Calgary, Richmond and Edmonton.
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The final draft report of the European Parliament’s Panama Papers Committee of Inquiry (the PANA committee) calls for the EU to implement a minimum tax rate across its member states. This proposal is a part of package of reforms that could have major implications for EU tax policy.
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Spanish firm ECIJA has merged with Portuguese firm Antas da Cunha to form one of the biggest groups in the Iberian market.
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Some EU member states are obstructing the fight against tax avoidance, tax evasion and money laundering, and have “made tax dumping a business model for businesses and high-net-worth individuals”, the PANA committee, set up to probe the Panama Papers, has found.
