Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
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Sponsored by SumersonNicolas Duboille and Mathis Rossignol of Sumerson explain how France’s new withholding tax mechanism reshapes access to treaty relief and creates significant cash-flow and compliance implications
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Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosInês Dias Cardoso of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the measures and the potential next steps, with a VAT reduction on construction works at the forefront of developments
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Sponsored by PwC ChileRodrigo Winter of PwC Chile outlines the expected effects of the government’s proposal aimed at reviving a residential real estate sector weakened by years of stagnation
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Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
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The Australian gold producer’s CEO was detained in Mali last week following discussions with the African nation’s tax authorities
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The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard Wagenaar questions if this is sustainable in a financialised world
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Anticipating potential changes in tax basis interpretations can help reduce audit risks in tax planning for intercompany equity transfers, says Abe Zhao of FenXun partners
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The new guide also covers transfer pricing and states that all transactions between related parties must be at arm’s-length
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Local experts suggest complexity within Italy’s tax system could explain why advisers lag behind their counterparts in other jurisdictions
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The tie-up will add around three US-based tax partners to Herbert Smith Freehills’s international 17-partner practice
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The government’s move is potentially the most seismic shift to VAT since it was first introduced, one expert argues
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There has been a decrease in investigations known as Code of Practice 8 and 9 cases, it has been reported