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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 Deloitte Transfer Pricing GlobalDigitalisation is driving the auto industry through an evolutionary leap. Stephan Habisch and Andreas Göttert of Deloitte Germany look at the new digital era tax approach that may upturn existing TP practices. -
Sponsored by BaseFirmaBrazil made a formal application to join the OECD in 2017, but the process is still mired with political uncertainty. BaseFirma's Davi Santana de Jesus outlies how the economy can expedite its application by reforming its transfer pricing framework.
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Sponsored by CuatrecasasThe distribution of assets due to a foreign trust liquidation is in principle liable to stamp duty in Portugal. Does such taxation occur in all cases? Diogo Ortigão Ramos and Marta Duarte Silva of Cuatrecasas Portugal discuss.
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