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Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
Partners are divided on Italy vs PDM D’s analytical depth, evidentiary standards, and what the judgment signals for future intra-group financing cases
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Sponsored by Ritch MuellerA thrilling year-end in the cryptocurrency space, where most virtual currencies raised their value in three digit percentages in a matter of months, is ushering in a new wave of investors looking for high-risk/high-return opportunities. This makes the issuance of guidance on the taxation of transactions executed with digital currencies a pressing matter.
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Sponsored by PwC ChileChile’s tax reform, within its latest and more important updates, incorporated a general anti-avoidance regulation through which it established that the tax obligations can be enforced according to the legal nature of the facts, acts, or business, without attending to their form, denomination or to the defects that could affect them.
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Sponsored by Chevez Ruiz ZamarripaAmendments to Mexico’s VAT Law will significantly increase the costs for business taxpayers. Cesar De La Parra and Ignacio Mosquera explain the changes.
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