Sam Sholli

Senior Reporter ITR

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Indirect Tax

Trump tariff refunds could take months, Ryan tax leader says

The case to determine whether the tariff regime is constitutional will eventually find its way to the US Supreme Court, ITR has also heard

Sam Sholli, June 04 2025
Indirect Tax

This month in indirect tax: OECD downgrades growth predictions amid Trump tariff drama

In other news, the Council of the EU pledged support to a CBAM simplification and exemption initiative, and Portugal issued new VAT filing guidance

Sam Sholli, June 04 2025
Direct Tax

Brazil’s update to favourable tax jurisdictions could prompt international challenges

Brazil appears to be adopting protocols to align national taxation with international standards, but recent changes are not immune from criticism, experts tell ITR

Sam Sholli, May 30 2025
Indirect Tax

This week in tax: Trump’s tariffs blocked by US court

The US president did not have the authority to impose the tariffs, a court ruled; in other news, Fried Frank and Crowe Ireland made key tax hires

Sam Sholli, May 30 2025
Transfer Pricing

‘Significant implications’: Experts analyse US v Facebook TP ruling

The ruling underscores the need for companies to provide robust and defensible valuations of intangible assets, one partner tells ITR

Sam Sholli, May 28 2025
Direct Tax

OECD countries ‘more reliant on’ corporate income tax revenue

Despite a general decline in corporate tax rates around the world, jurisdictions are now more reliant on it than in 1990, a Tax Foundation economist found

Sam Sholli, May 23 2025