LEAD ARTICLE
LEAD ARTICLE
Sponsored
Sponsored by
Vieira de Almeida & Associados
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Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptNouran Ibrahim and Mahmoud Ashraf of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt say taxpayers required to submit transfer pricing documentation could avoid penalties by acting in response to a recently published law
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Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptRabie Morsy and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt summarise three laws designed to facilitate the growth of SMEs and business as a whole through simplified tax procedures and incentives
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Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptNouran Ibrahim and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt say mutual agreement procedures will have a vital role to play as the country modernises its tax infrastructure
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Sponsored by DLA Piper AustraliaEddie Ahn of DLA Piper Australia outlines the requirements under the recently enacted public country-by-country reporting regime and the criteria that build-to-rent projects need to fulfil to become eligible for new tax concessions
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Sponsored by GNV ConsultingNew tax audit procedures and a waiver of administrative penalties as part of the Coretax transition are among other recent changes summarised by Fabian Abi Cakra and Dewa Gede Dharma Kusuma of GNV Consulting
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Sponsored by HLB ThailandPaul Ashburn and Radapak Arthapridi of HLB Thailand say splitting contracts to separate labour from materials may not avoid withholding tax being applied to the goods provided, based on a ruling by the Thai Revenue Department
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Sponsored by Vieira de Almeida & AssociadosEffective VAT management can be achieved through utilising the option to tax on commercial property and the reverse charge mechanism, say Conceição Gamito, Rita Simão Luís, and Nídia Rebelo of Vieira de Almeida & Associados
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Sponsored by MDDPTomasz Michalik and Jakub Warnieło of MDDP consider the ramifications of a Court of Justice of the European Union decision on Poland’s provisions concerning board members’ joint and several liability for tax arrears
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Sponsored by MDDPMarek Kończak and Tomasz Janik of MDDP say a recent judgment has fundamentally changed the tax landscape for EU/EEA investment funds in Poland by extending corporate income tax exemptions to self-managed investment funds
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados summarises the general aspects of the recently enacted Brazilian tax reform and calls on businesses to conduct a thorough assessment of its potential impact
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Sponsored by PwC ChileLoreto Pelegrí Haro and Rodrigo Winter Salgado of PwC Chile outline the main changes but note that the finalisation of an Internal Revenue Service circular letter will be crucial in clarifying the law’s application
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Sponsored by Ritch MuellerSantiago Llano and Ana Gabriela Ríos of Ritch Mueller explain the opportunities and challenges that a lowering of the US federal corporate tax rate would present for Mexican investors, and suggest several preparatory actions
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Sponsored by Yaron-Eldar Paller Schwartz & CoHenriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on two substantial new tax benefits designed to stimulate and preserve continued investment in technology companies
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Sponsored by Yaron-Eldar Paller Schwartz & CoHenriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv concludes the follow-up article on SAFE investments in Israel, outlining the relative certainty of walking the safe “green path”.
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Sponsored by Yaron-Eldar Paller Schwartz & CoIn the first of a two-part article, Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on Israel tax authorities’ acceptance of the SAFE for investment in innovative and tech companies.
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the issue of implicit support and a recent IRS advice memorandum addressing transfer pricing for intercompany debt
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Sponsored by KPMG USMultinational companies face numerous year-end tasks but should not forget to file the treaty notifications that are required in certain US tax treaties, say senior tax practitioners from KPMG in the US
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US analyse the 2022 mutual agreement procedure statistics for the US and discuss their significance for businesses
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici discuss the latest developments in the OECD International Compliance Assurance Programme and evaluate its role within the framework of tax certainty
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Sponsored by Deloitte LuxembourgDinko Dinev and Adam Wojewoda of Deloitte Luxembourg explore AI’s potential to enhance efficiency in transfer pricing but emphasise the irreplaceable value of human expertise in navigating complex regulatory landscapes
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Sponsored by Deloitte LuxembourgMultinational enterprises must include transfer pricing and cost accounting experts in taking an integrated approach to supporting the arm’s-length nature of intragroup service charges, say Enrique Marchesi-Herce, Gilles Andreini, and Serena Picariello of Deloitte Luxembourg