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Ralph Cunningham

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Ralph Cunningham worked at ITR between 2004 and 2018 and is now a freelance journalist.

Published by this author:

Direct Tax

Switzerland looks to develop new tax incentives to retain investment

Pillar two considerations have become a fact of life for taxpayers everywhere, not least in Switzerland, where companies nonetheless continue to be active with investment

Ralph Cunningham, May 29 2025
Transfer Pricing

Bilateral APAs have their moment

For many taxpayers, the prospect of long-term certainty that a bilateral APA offers can override concerns about time, cost and confidentiality

Ralph Cunningham, May 01 2025
Indirect Tax

This month in indirect tax: EU goes digital with VAT exemption certificate

Singapore extends GST remission in 2025 budget; UK closes in on e-invoicing; two new partners at RSM Belgium ;and more

Ralph Cunningham, March 05 2025
Indirect Tax

This month in indirect tax: Abramovich hit with VAT evasion allegations

India’s budget changes goods and services tax rules; UK private school VAT challenge fast-tracked

Ralph Cunningham, February 05 2025
Indirect Tax

This month in indirect tax: EU cuts VAT gap but more to be done

Goods and services key to Africa’s tax revenue; electronic exemptions come to Europe; UK private school VAT challenge reaches High Court

Ralph Cunningham, January 08 2025
Indirect Tax

This month in indirect tax: Contracts and VAT in CJEU spotlight

Netherlands to think again on VAT increase; consumption tax levels stable in OECD

Ralph Cunningham, December 04 2024

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